问题如下:
PZ company's current ratio is 2. If the accounts payable are settled most of them from the cash account, the:
选项:
A.Denominator would increase, resulting in a lower current ratio.
B.Denominator would decrease, resulting in a higher current ratio.
C.Numerator and denominator would not be changed leaving the current ratio unchanged.
解释:
B
Current ratio = current assets / current liabilities. If AP decreases and cash decreases, then the denominator falls and the numerator falls as well, because ratio is larger than 1, the current ratio increases.
If the accounts payable are settled most of them from the cash account 用现金偿还了应付账款,导致现金减少,Current asset 减少,流动比例减少?