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98 Z has a current ratio of 1.5, a quick ratio of 0.4 and a positive cash balance. If it purchases inventory on credit, what is the effect on these ratios?
Current ratio Quick ratio
A Decrease Decrease
B Decrease Increase
C Increase Decrease
D Increase Increase
【答复】
current ratio = current asset/current liability
Quick ratio = Current assets less inventory/current liability
这种题我们可以试个数来分析
假设赊购存货300，inventory增加300，current asset增加300，current liability增加300
原来current ratio是1500/1000=1.5，现在是（1500+300）/（1000+300）=1.4
原来quick ratio是400/1000=0.4，现在400/1300=0.3
所以都是decrease
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