NO.PZ2022090806000005
问题如下：
Data for a firm are presented in the following table:
选项：
A.higher.
B.equivalent.
C.lower.
解释：
Solution
C is correct. The higher the current ratio, the more liquid the company. Thus, with a current ratio of 2.6 (1,800/700), the company is less liquid than the industry, which has a current ratio of 3.2.
Current ratio = Current assets/Current liabilities.
A is incorrect. Failing to include the taxes payable or the loan (or the A/P) gives 1,800/400 = 4.5, which is above the industry average.
B is incorrect. The firm’s current ratio is 2.6, which is below the industry average.
最后一行这个600的loan，我没有理解，为何说是分三期来付，体现在表上就变成总的600呢？为何不是直接记录为200呢
