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Nicole Xiang · 2024年09月18日

请问prepaid expense 为何不算做current asset 呢？

  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

请问prepaid expense 为何不算做current asset 呢？ 

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Kiko_品职助教 · 2024年09月18日

嗨，努力学习的PZer你好：


prepaid expense算current asset，但是这道题要求计算的是quick ratio，quick ratio的分子是 现金以及现金等价物+应收账款。并不包含prepaid expense。

prepaid expense在计算current ratio的时候分子是current asset 需要加上。

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NO.PZ2023090505000003 问题如下 analyst gathers balansheet information for the most recent fiscyefor three issuers.Whiissuer is most liquibaseon the quiratio? A.Issuer B.Issuer C.Issuer A is correct. The quiratio is fineas:Quiratio = (Cash + Short-term marketable instruments + Receivables) / Current liabilitiesThe quiratio for eaissuer is:Issuer A quiratio = (100 + 20 + 300) / (400 + 40) = 420 / 440 = 0.9545Issuer B quiratio = (120 + 10 + 300) / (500 + 20) = 430 / 520 = 0.8269Issuer C quiratio = (50 + 20 + 200) / (300 + 0) = 270 / 300 = = 0.9000 为什么加ACCrueexpense

2024-04-17 12:53 1 · 回答

NO.PZ2023090505000003 问题如下 analyst gathers balansheet information for the most recent fiscyefor three issuers.Whiissuer is most liquibaseon the quiratio? A.Issuer B.Issuer C.Issuer A is correct. The quiratio is fineas:Quiratio = (Cash + Short-term marketable instruments + Receivables) / Current liabilitiesThe quiratio for eaissuer is:Issuer A quiratio = (100 + 20 + 300) / (400 + 40) = 420 / 440 = 0.9545Issuer B quiratio = (120 + 10 + 300) / (500 + 20) = 430 / 520 = 0.8269Issuer C quiratio = (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prepaiexpenses？

2024-02-01 15:33 1 · 回答