internatinal finance management 【國(guó)際財(cái)務(wù)管理】lecture 3 ratio analysis-文庫(kù)吧
2025-09-19 13:32 本頁(yè)面
【正文】 sq u ic k a ss e tsq u ic k r a tio =to ta l c u r r e n t l ia b il itie sShortterm solvency ? Current ratio vs quick ratio. ? Consider the following scenario: current ratio are quite stable during the past three years, but quick ratio declined steady, how does that happen? – Firm may have large inventory relative to current liability – Firm use cash to pay for inventory – Firms may operate with lower level of liquidity assets Activity ? Total asset turnover ? Receivables turnover ? Inventory turnover tota l op e r a ti ng r e v e nu e stota l a sse t t ur no v e r =tota l a sss e ts ( a v e r a ge )tota l op e r a ti ng r e v e nu e sr e c e iv a l be tur no v e r =r e c e iv a bl e s( a v e r a ge )c ost o f g oo ds sol dinv e ntor y tur no v e r =inv e ntor y ( a v e r a ge )Activity ? Turnover ratios differ significantly due to – Nature of the business – Corporate management strategy
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