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?