cima-co2課程ppt(17)-資料下載頁(yè)
2025-10-08 03:20本頁(yè)面
【正文】 assets into cash to meet all the demands for payments when they fall due. Slide 2518 Current Ratio Current Assets Current Liabilities = Current Ratio $65,000 $42,000 = = : 1 This ratio measures the shortterm debtpaying ability of the pany. Current Ratio / Working Capital Ratio Slide 2519 Quick assets are cash, shortterm investments, and receivables. The ratio of current assets excluding Inventories to current liabilities Quick Assets Current Liabilities = Quick Ratio Quick Ratio/Acid test Ratio Slide 2520 Quick Assets Current Liabilities = Quick Ratio $50,000 $42,000 = : 1 = Quick Ratio Quick Ratio The ratio of current assets excluding Inventories to current liabilities Slide 2521 Gearing is a measure of the relationship between the amount of finance provided by external parties to the total capital employed. Gearing Debt Total capital employed X 100% Gearing = Debt Equity X 100% Debt : Equity Ratio = Slide 2522 End of Topic 25 No more ratios, please!
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