所有比率应该都是年初、年末的值除以2求平均值才对，应该是1.08啊？
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No.PZ2016012101000088 (选择题)
来源: 原版书
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 €)
您的回答, 正确答案是: B
A
不正确1.01.
B
1.44.
C
1.54.
数据统计(全部)
做对次数: 1738
做错次数: 766
正确率: 69.41%
数据统计(个人)
做对次数: 0
做错次数: 1
正确率: 0.00%
解析
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
