current and quick ratio..help.

[匿名]

2009-06-15 1:49 am

how can current ratio decreases while quick ratio has been increased???
Im so confused...please give me some helps ><

回答 (1)

用戶2576

2009-06-15 5:51 am

✔ 最佳答案

Current ratio = Current Assets / Current Liabilities
Quick Ratio = (Current Assets – Inventories) / Current Liabilities
For example, if current assets = 24000, inventory = 12000, Current Liabilities = 3000
Then Current Ratio = 24000/3000 = 8 and Quick Ratio = (24000 – 12000) / 3000 = 4

If you have a decrease in other current assets and a GREAT decrease in inventory, the Current Ratio will decrease and the Quick ratio will increase. For example, if now inventory=1000, Current Assets =20000 The Current Ratio is then 20000/3000=6.67 but the Quick Ratio is (20000-1000)/3000=6.3

👍 0 👎 0