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Wheel · 2022年02月26日

current liability和short term liability有什么区别

NO.PZ2018062004000126

问题如下:

Based upon the following statements,which of the following is most accurate with regard to the company’s solvency?

选项:

A.

Based on the return on equity,the company’s solvency is deteriorating.

B.

Based on the debt-to-equity ratio,the company’s solvency is deteriorating.

C.

Based on the debt-to-equity ratio,the company’s solvency is improving.

解释:

C is correct.Its debt-to-equity ratio is 200/100=2 for 2016 and 25/325=0.077 for 2017,indicating the company’s solvency is improving.

如题

1 个答案

Kiko_品职助教 · 2022年02月28日

嗨,爱思考的PZer你好:


我认为没有区别。都指的是notes payable 和长期负债中的短期部分。但short-term debt跟CL是有区别的,short-term debt专门指短期的付息债和长期负债中的短期部分,并没有应付部分。

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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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