请问这道题的解题思路

NO.PZ2023081403000045

问题如下：

Q. Which ratio indicates lower liquidity risk for Company A compared with Company B?

Exhibit 1:

Balance Sheet and Industry Average

选项：

A.Cash ratio B.Quick ratio C.Current ratio

解释：

A is correct. A higher cash ratio reflects lower liquidity risk. The cash ratio is defined as (Cash + Marketable securities) ÷ Current liabilities. Company A’s cash ratio, (5 + 5) ÷ 35 = 0.29, is higher than (5 + 0) ÷ 25 = 0.20 for Company B.

财务信息给的过多，且cash ratio 常见有3个，如果考试一题时间非常有限，怎么样审题能快速定位到公式来带入计算呢

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王园圆_品职助教 · 2024年10月04日

同学你好，cash ratio只有一个哦，这里三个选项对应的是三个完全不同的 ratio，请看以下讲义截图黄色部分，同学注意区分不同ratio的计算方式，这类题目就能做对的哦

做题技巧上，考试的时候，你可以挑current ratio先计算，因为这个分子分母最好找也最好算，如果算出来不对，再挑cash ratio 计算，因为它的分子相对也比较简单；如果都不对，其实最后也不用计算了，肯定选quick ratio 了哦

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2024-01-27 12:06 1 · 回答