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张娴1998 · 2018年12月05日

关于Quick Ratio/问一道题：NO.PZ2016012101000088 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

请问为什么要加上other financial assets呢，它对应Quick Ratio分子里的哪一项呢?可以解释一下financial assets包含哪些吗，还有trade and other receivables里的trade又代表什么呢。
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竹子 · 2018年12月05日

对应的marketable securities，它们是一些流动性很高，可以以合理价格变现的投资品。比如短期国债，交易性金融资产等。trade就代表着交易性金融资产

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