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海歌 · 2023年09月02日

Tax assests为什么不加入分子？

  1. CFA I
  2. FRA

NO.PZ2016012101000088

问题如下：

Using the information presented in Exhibit 4, the quick ratio for SAP Group at 31 December 2009 is closest to:

Exhibit 4. SAP Group Consolidated Statements of Financial Position (Excerpt: Current Assets Detail)(In millions of €)

选项：

A.

1.01.

B.

1.44.

C.

1.54.

解释：

B  is correct.

The quick ratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financial assets between cash and receivables, it is reasonable to assume these are highly liquid and are probably marketable securities.

解析：quick ratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44

Tax assests是什么？如果 是计算current ratio，它需要加入分子吗？

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1 个答案

lynn_品职助教 · 2023年09月02日

嗨，从没放弃的小努力你好：


Tax assests是什么


举个栗子，DTA递延所得税资产就属于Tax assests，资产是现在拥有会带来未来现金流入的，而tax asset则是由于税收而产生的。


current ratio=current assets/current liabilities


流动资产按定义是指预计在一个正常的经营周期或一个会计年度内实现出售或消耗的资产以及现金和现金等价物。


现金、银行存款、短期投资、应收票据、应收股息、应收账款、其他应收款、存货、待摊费用、一年内到期的长期债权投资、其他流动资金等等。tax assets不属于流动资产。


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