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

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