开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

欧阳亦琛 · 2024年04月15日

current liability怎么计算的

NO.PZ2024011002000059

问题如下:

Data for a firm are presented in the following table:


The current ratio for the firm's industry is 3.2. Based on the current ratio, the firm's liquidity compared with the industry is best described as being:

选项:

A.higher. B.equivalent. C.lower.

解释:

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.


最后一项 loan=200 的计算原理是什么,为什么是600/3,如果是3年以后得债是不是应该算长期债,整个600都不计入current liability?

1 个答案

Kiko_品职助教 · 2024年04月16日

嗨,爱思考的PZer你好:


不是的。current liability中包含的一项就是长期债的短期部分(current portion of long-term debt)。最后一项长期债的短期部分就是用600/3

----------------------------------------------
努力的时光都是限量版,加油!