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123 · 2025年02月19日

B公司的流动比率不应该是流动资产➗总资产吗

NO.PZ2023081403000140

问题如下:

Q. An analyst observes the data in Exhibit 1 for two companies:

Exhibit 1:

Data Comparison (US dollars)

Which of the following choices best describes reasonable conclusions that the analyst might make about the two companies’ ability to pay their current and long-term obligations?

选项:

A.Company A’s current ratio of 4.0 indicates it is more liquid than Company B, whose current ratio is only 1.2, but Company B is more solvent, as indicated by its lower debt-to-equity ratio.

B.Company A’s current ratio of 0.25 indicates it is less liquid than Company B, whose current ratio is 0.83, and Company A is also less solvent, as indicated by a debt-to-equity ratio of 200 percent compared with Company B’s debt-to-equity ratio of only 30 percent.

C.Company A’s current ratio of 4.0 indicates it is more liquid than Company B, whose current ratio is only 1.2, and Company A is also more solvent, as indicated by a debt-to-equity ratio of 200 percent compared with Company B’s debt-to-equity ratio of only 30 percent.

解释:

A is correct. Company A’s current ratio of 4.0 (= USD40,000/USD10,000) indicates it is more liquid than Company B, whose current ratio is only 1.2 (=USD60,000/USD50,000). Company B is more solvent, as indicated by its lower debt-to-equity ratio of 30 percent (= USD150,000/USD500,000) compared with Company A’s debt-to-equity ratio of 200 percent (= USD60,000/USD30,000).

为啥解析是流动资产➗总负债啊

1 个答案

王园圆_品职助教 · 2025年02月19日

同学你好,请看以下题目截图,首先,解析用的B公司current ratio的分母不是total liability而是current liability ——“Company A’s current ratio of 4.0 (= USD40,000/USD10,000) indicates it is more liquid than Company B, whose current ratio is only 1.2 (=USD60,000/USD50,000).”

其次,请看再下面讲义截图黄色部分的内容,current ratio =current asset / current liability——不是你说的“流动资产➗总资产”

这部分内容属于Module 11 Financial Analysis Technique3,同学不记得了的话可以再复习下相关内容哦


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