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
Issuer B
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
为什么加ACCrued expense