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逢考必过过过过过过 · 2020年08月05日

问一道题：NO.PZ2018062004000119

  1. CFA I
  2. FRA

问题如下：

What can be concluded from the following table?

选项：

A.

There may be receivables and inventory problems need to be addressed.

B.

There may be receivables problem needs to be addressed.

C.

There may be inventory problem needs to be addressed.

解释：

C is correct. According to the increasing current ratio,the company’s liquidity is improved. However, from the perspective of quick ratio, its liquidity appears to be deteriorating. The difference must be the result of changes in inventories. The ratios may suggest that there may be inventory problem needs to be addressed.

我觉得应该是C啊？

还是说我没读明白B、C选项的意思，明显排除了存货之后，标明应收现在状况不好啊


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2 个答案

纠纠_品职答疑助手 · 2020年08月11日

加了存货是好的，说明存货量大，存货太多了。

 

纠纠_品职答疑助手 · 2020年08月06日

嗨，从没放弃的小努力你好：


C的意思是说现在存货有问题。

如果我们只考虑cash，应收和存货的话

Current Ratio =（存货 + 应收 + Cash）/ 应付账款

Quick ratio = （应收+  Cash) / 应付账款

Quick ratio 是下降的，而Current ratio 是上升的，说明存货量是上升的。

说明流动自查的大头是压在存货这里，存货的周转可能不行了。所以选C，存货量可能有问题。


-------------------------------
努力的时光都是限量版，加油！


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