题目翻译:
Grimaldi公司部分账户的期初和期末值如下所示:
| 1 月 1 日
| 12 月 31 日
|
现金 | $48,000
| $62,000
|
有价证券
| $42,000
| $35,000
|
应收账款
| $68,000
| $47,000
|
存货
| $125,000
| $138,000
|
厂房和设备
| $325,000
| $424,000
|
应付账款
| $32,000
| $84,000
|
应计负债
| $14,000
| $11,000
|
7%的应付债券
| $95,000
| $77,000
|
Grimaldi 今年的净利润是$96,Grimaldi年末的酸性测试比率或速动比率为
A. 0.83
B. 1.02
C. 1.15
D. 1.52
考点: acid test ratio or quick ratio
关键词: at the end of the year
解题思路:速动比率=(现金+有价证券+应付账款)/流动负债
流动负债=$84,000 + $11,000=$95,000,分子=$62,000 + $35,000 + $47,000=$144,000,速动比率=144/95=1.516