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?