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帕斯CFA · 2024年02月01日

怎么理解预付费用

  1. CFA I
  2. Corporate Issuers

NO.PZ2023090505000003

问题如下：

An analyst gathers balance sheet information for the most recent fiscal year for three issuers.


Which issuer is most liquid based on the quick ratio?

选项：

A.

Issuer A

B.

Issuer B

C.

Issuer C

解释：

A is correct.

The quick ratio is defined as:

Quick ratio = (Cash + Short-term marketable instruments + Receivables) / Current liabilities

The quick ratio for each issuer is:

Issuer A quick ratio = (100 + 20 + 300) / (400 + 40) = 420 / 440 = 0.9545

Issuer B quick ratio = (120 + 10 + 300) / (500 + 20) = 430 / 520 = 0.8269

Issuer C quick ratio = (50 + 20 + 200) / (300 + 0) = 270 / 300 = = 0.9000

预付费用是不是current assets? 如果本题计算current ratio 是否需要再分子加上prepaid expenses？

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已采纳答案

王琛_品职助教 · 2024年02月02日

嗨，爱思考的PZer你好：


1）预付费用是不是current assets? 

是的，预付费用属于 CA

2）如果本题计算current ratio 是否需要再分子加上prepaid expenses？

是的

分子不光要加预付费用，还要再加上存货哈

也请参考基础班讲义墨迹版 P204

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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