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Suechen · 2020年08月02日

问一道题:NO.PZ2016012102000092 [ CFA I ]

问题如下:

Which of the following will decrease a company's current ratio if the ratio is greater than 1?

选项:

A.

Current assets increase, while currren liabilities are held constant.

B.

Current assets and current liability decrease by the same ammount.

C.

Current assets and current liability increase by the same ammount.

解释:

Answer is C.

Current ratio = current assets / current liabilities. Given the ratio is greater than one, the numerator and denominator decrease by the same amount will result in a lower current ratio.

假设ratio是1.5, 同时增加0·5和减少0·5,结果和答案相反啊
1 个答案

Olive_品职助教 · 2020年08月03日

嗨,努力学习的PZer你好:


如果ratio是1.5,也就是1.5/1

如果分子分母同时减少0.5,就变成了1/0.5=2,ratio增加。

如果分子分母同时增加0.5,就变成了2/1.5=1.3,ratio降低。

题目问怎么才能“decrease”,所以选分子分母同时增加相同金额的,也就是C


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虽然现在很辛苦,但努力过的感觉真的很好,加油!