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Liquidity ratio_ACCA考試PM知識(shí)點(diǎn)
Liquidity ratio_ACCA考試PM知識(shí)點(diǎn)來啦！2021年ACCA考試時(shí)間越來越近，小編為大家整理了Liquidity ratio_ACCA考試PM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識(shí)點(diǎn)】
Liquidity ratio
Liquidity ratio
1. Calculation: current ratio, quick ratio
2. State the situation:
√Compared with prior year and industry average
√Current ratio normally greater than 2, quick ratio greater than 1.
√N(yùn)otice O/D level
3. Reason:
√Check current asset/liability increase or decrease
General cause:
√Use short term finance to fund non-current asset: O/D and payable increase, cash decrease, liquidity ratio decrease.
√Use long term finance to fund current asset: current liability decrease, liquidity ratio increase.
4. Consequence:
These ratios are concerned about the liquidity / cash flow problem of firm, if company does not have enough cash flow to pay off debt fall due, debtholders may force company into liquidation.
以上就是小編為大家整理的Liquidity ratio_ACCA考試PM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Danielle Liu老師沖刺班
本文為正保會(huì)計(jì)網(wǎng)校在線原創(chuàng)文章
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