Liquidity ratio（流動(dòng)比率）是什么_2020年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-08-20 15:09:04

為了幫助廣大考生進(jìn)一步了解ACCA考試科目重要知識(shí)點(diǎn)，提高備考效率，東奧小編為大家準(zhǔn)備了一下知識(shí)點(diǎn)內(nèi)容，希望能夠幫助到大家。

流動(dòng)比率_2020年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Liquidity ratio（流動(dòng)比率）

【知識(shí)點(diǎn)】

Liquidity ratio（流動(dòng)比率）

Working capital ratios may help to indicate whether a company is over-capitalised, with excessive working capital, or if a business is likely to fail. A business which is trying to do too much too quickly with too little long-term capital is overtrading.

Current ratio

The current ratio is the standard test of liquidity. A company should have enough current assets that give a promise of 'cash to come' to meet its commitments to pay its current liabilities. Too high a ratio implies that too much cash may be tied up in receivables and inventories. What is 'comfortable' varies between different types of business.

Quick ratio

Companies are unable to convert all their current assets into cash very quickly. In some businesses where inventory turnover is slow, most inventories are not very liquid assets, and the cash cycle is long. For these reasons, we calculate an additional liquidity ratio, known as the quick ratio or acid test ratio.

This ratio should ideally be at least 1 for companies with a slow inventory turnover. For companies with a fast inventory turnover, a quick ratio can be less than 1 without suggesting that the company is in cash flow difficulties.

Again, these liquidity ratios are a guide to the risk of cash flow problems and insolvency. If a company suddenly finds that it is unable to renew its short-term liabilities (for example, if the bank suspends its overdraft facilities), there will be a danger of insolvency unless the company is able to turn enough of its current assets into cash quickly.

The sales revenue / net working capital ratio

The ratio of

shows the level of working capital supporting sales and indicates how efficiently working capital is being used to generate sales. Working capital must increase in line with sales to avoid liquidity problems and this ratio can be used to forecast the level of working capital needed for a projected level of sales.

陽光總在風(fēng)雨后，要相信有彩虹。2020年ACCA考試時(shí)間越來越近，大家要抓緊時(shí)間學(xué)習(xí)哦，東奧小編預(yù)祝大家順利通過ACCA考試。

注：以上內(nèi)容來自Echo老師基礎(chǔ)班第9講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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