Olivia
2025-06-15 00:12Quick ratio 不是(Current Asset - Inventory)/ Current Liability嗎?為什么第二題公式?jīng)]用這個(gè)?
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2025-06-16 09:08
該回答已被題主采納
同學(xué),上午好。
因?yàn)镃ash and cash equivalents + Marketable securities + receivables + inventory = current asset,
所以,
quick ratio有兩個(gè)版本:(Cash and cash equivalents + Marketable securities + receivables) ÷ Current liabilities;
(Current Asset - Inventory)/ Current Liability
這道題用的是(Cash and cash equivalents + Marketable securities + receivables) ÷ Current liabilities
