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？

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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。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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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 ]

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