问题如下:
The company’s total assets at year-end 2015 were $ 350 million. Which of the following is most correct?
选项:
A. Based on the current ratio, the company’s efficiency is improving.
B. Based on the total asset turnover, the company’s efficiency is deteriorating.
C. Based on the total asset turnover, the company’s efficiency is improving.
解释:
C is correct. Its total asset turnover ratio is 100/0.5*(350+400)=0.27 for 2016 and 324/0.5*(400+425)=0.79 for 2017,indicating the efficiency is improving.
老师,A选项的如果计算一下,他们的CL均是负数,2016中-300到2017年中-75,CA也是变大,但是因为负数,这个流动性大小怎么比较?