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Liquidity ratio_ACCA考试PM知识点
Liquidity ratio_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Liquidity ratio_ACCA考试PM知识点，希望能够帮助到大家。
【科目】
ACCA-PM
【知识点】
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.
√Notice 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.
以上就是小编为大家整理的Liquidity ratio_ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。
注：以上内容来自Danielle Liu老师冲刺班
本文为正保会计网校在线原创文章
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