NO.PZ2023020602000090
问题如下:
The following data are available on a company:
The value of the
company's liquidity ratio that decreased the most in the current year, compared
with the prior year, is the:
选项:
A.cash ratio. B.quick ratio. C.current ratio.解释:
答案是否搞错了。下降最大的,是问的下降的比例。
但在解析时,计算的是下降多少,不是下降比率。
下降比率
流动比率:(2.128-2.19)/2.19=-2.8%
速动比率:(0.943-0.97)/0.97=-2.86%
现金比率: (0.35-0.37)/0.35=-5.7%.
所以应该选现金比率呀。