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标题: [求助]L1 about current ratio [打印本页]

作者: tina熊 时间: 2011-5-16 16:26 标题: [求助]L1 about current ratio

Which of the following transactions will most likely result in a decrease in a company's current ratio?

A. Recording of a warranty expense

B. Recording of revenue before cash is received

C. payment of a property insurance policy for the following year

Answer: a

Why not b? I think the unearned revenue should be considered as a current liability too.

[此贴子已经被作者于2011-5-17 21:02:21编辑过]

作者: tina熊 时间: 2011-5-16 16:52

晕，为什么没换行呢。。。

作者: tina熊 时间: 2011-5-17 21:07 标题: [求助]L1 about current ratio

help，please~~

作者: gaidy1101 时间: 2011-6-1 00:19

b 应该是accrued revenue. 定义是 firm provides goods&services before it receives cash payment. 计入account receivables，所以Current ratio该增加

作者: fungck 时间: 2011-6-3 23:57

Recording of revenue. it increase both current asset and current lib
Current ratio not change...

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