问一道题：NO.PZ2016012102000090 [ CFA I ]

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：

Denominator would increase, resulting in a lower current ratio.

Denominator would decrease, resulting in a higher current ratio.

Numerator and denominator would not be changed leaving the current ratio unchanged.

解释：

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.

不是从应收账户转为现金了，current asset应该不会变吧？

添加评论

1 个答案

纠纠_品职答疑助手 · 2021年04月14日

嗨，努力学习的PZer你好：

这里是应付账款（accounts payable），不是应收账款。

是accounts payable 下降的同时，cash 下降。

对应的，current liability 和 current asset 是下降的。

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

添加评论

1
回答
0
关注
527
浏览

我要回答关注问题

相关问题

NO.PZ2016012102000090 nominator woulcrease, resulting in a higher current ratio. Numerator annominator woulnot changeleaving the current ratio unchange B Current ratio = current assets / current liabilities. If creases ancash creases, then the nominator falls anthe numerator falls well, because ratio is larger th1, the current ratio increases. 考点Current ratio（流动比率）的计算流动比率=流动资产/流动负债。如果用现金支付应付账款（隐含的意思是现金和应付账款以同样金额减少），流动资产和流动负债同时减少，即流动比率的分子分母减少同样金额，但由于原本流动比率大于1，分子分母同样金额的减少，会导致流动比率变大老师，您好。请问这个分数大于1，为什么分子分母上下同时减去相同的数，会使得数值变大？谢谢。

2022-05-13 16:39 3 · 回答

NO.PZ2016012102000090 AP不算CL吗

2021-06-03 16:42 1 · 回答

If the accounts payable are settlemost 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？

2020-05-24 11:01 1 · 回答

If the accounts payable are settlemost of them from the cash account？？啥意思

2020-01-22 23:46 1 · 回答

问一道题：NO.PZ2016012102000090 [ CFA I ]

1 个答案

1

0

527

相关问题