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Pavel Korchagin · 2023年08月21日

没搞懂

NO.PZ2018062004000119

问题如下:

What can be concluded from the following table?

选项:

A.

There may be receivables and inventory problems need to be addressed.

B.

There may be receivables problem needs to be addressed.

C.

There may be inventory problem needs to be addressed.

解释:

C is correct. According to the increasing current ratio,the company’s liquidity is improved. However, from the perspective of quick ratio, its liquidity appears to be deteriorating. The difference must be the result of changes in inventories. The ratios may suggest that there may be inventory problem needs to be addressed.

quick ratio是current ratio剔除了inv的影响,那么quick ratio下降,不是就说明是inv之外的因素导致的吗?

2 个答案

lynn_品职助教 · 2023年08月22日

嗨,爱思考的PZer你好:


quick ratio是current ratio剔除了inv的影响,那么quick ratio下降,不是就说明是inv之外的因素导致的吗?


inventory引起两个ratio不同,但是应该是inv使得current ratio提高才对吧


对,受到inv的影响。

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lynn_品职助教 · 2023年08月21日

嗨,努力学习的PZer你好:


quick ratio是current ratio剔除了inv的影响,那么quick ratio下降,不是就说明是inv之外的因素导致的吗?


current ratio=CA/CL、quick ratio=(CA-inv)/CL


Current ratio和quick ratio分母相同,分子差在inventory上,前者分子包含inventory,后者不包含inventory,二者的分子都包含AR。所以引起两个ratio变化趋势不同的原因应该是inventory,这个是两个ratio的不同点。AR是相同点。


Current ratio的变化趋势是变高了,quick ratio是变低了。

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