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H. · 2020年11月03日

问一道题：NO.PZ2016012101000088 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Using the information presented in Exhibit 4, the quick ratio for SAP Group at 31 December 2009 is closest to:

Exhibit 4. SAP Group Consolidated Statements of Financial Position (Excerpt: Current Assets Detail)(In millions of €)

选项：

A.

1.01.

B.

1.44.

C.

1.54.

解释：

B  is correct.

The quick ratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financial assets between cash and receivables, it is reasonable to assume these are highly liquid and are probably marketable securities.

解析：quick ratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44

请问tax asset什么意思？

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1 个答案

纠纠_品职答疑助手 · 2020年11月04日

嗨，爱思考的PZer你好：


同学可以理解成DTA，递延所得税资产


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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