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叶赫那拉坤坤 · 2020年04月16日

问一道题:NO.PZ2016021706000051

问题如下:

If the quick ratios of Red company and Blue company are the same, but current ratio of Red company is less than the current ratio of Blue company. Which of the following statements is correct?

选项:

A.

Compared to Blue company, Red company has less inventory.

B.

Compared to Blue company, Red company has a lower receivables turnover ratio.

C.

Compared to Blue company, Red company has less cash.

解释:

A is correct.

Current ratio = Current assets / Current liabilities.

Quick ratio = (Cash + Short-term marketable securities + Receivables) / Current liabilities.

The inventory only exists in current ratio and it is numerator of current ratio, so less inventory for Red company will lead to a lower current ratio for it.

C怎么不对?

1 个答案

Olive_品职助教 · 2020年04月17日

嗨,爱思考的PZer你好:


题目有一个条件,即两个公司的quick ratio是相同的,quick ratio是考虑了cash的,所以两个公司在cash层面没有区别。

虽然两公司quick ratio相同,但是current ratio却不同。quick ratio和current ratio的差别就是分子,current ratio的分子相比quick ratio多了inventory。

所以我们可以推断两公司在inventory上的差别导致了current ratio的差别。


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