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rabbit · 2022年01月15日

Quick raio

  1. CFA I
  2. FRA

NO.PZ2016012101000088

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

老师，请问这个公式Quick raio=(current asset -inventories)/current liabilities 在这道题中不能使用？这个公式是默认current asset 只包含 cash A/R Inv 三项吗？

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Kiko_品职助教 · 2022年01月17日

嗨，努力学习的PZer你好：


我们说quick ratio是current asset减去inventory是基于一个提前条件的：

就是流动资产中只包括常见的 流动资产：现金、现金等价物、应收账款和存货。

quick ratio不包括存货是因为存货并不一定可以及时变现，同样的，如果流动资产中还包括其他的不能及时变现或者不能变现的资产，我们也要扣除。

比如一些taxes asset，它是因为我们 提前支付了税费而产生的 资产，这个资产并不能给我们带来现金。再比如 prepaid expenses，它也是流动资产，但它也是提前支付了费用而产生的资产，这个资产也不能给我们带来现金。所以这种都要扣除。

在quick ratio里 包含的就是cash+marketable investment+A.R

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努力的时光都是限量版，加油！

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