标题: 关于current ratio 和quick ratio变化大小的问题，求正解 [打印本页] 作者: anish 时间: 2014-8-6 10:36 标题: 关于current ratio 和quick ratio变化大小的问题，求正解
最近做题，看到kaplan 2010 practice exam和09年mock exam 里面关于current ratio>1,quick ratio<1，分子分母同时增减相同数额两个ratio是增加还是减少，出现了不同的答案。practice exam里面是当decrease the same number ,则current ratio increase,quick ratio decrease；increase the same number,则current ratio decrease,quick ratio decrease。但是09年mock里面说，只要current ratio>1,则任何等量change都会increase current ratio。二者有冲突，到底哪个是正解呢？ 另外， 我自己举例计算是这样理解的，假设current ratio=4/3=1.33,同增0.5,则=4.5/3.5=1.29,decrease;同减0.5,则=3.5/2.5=1.4，increase;
假设quick ratio=2/3=0.67,同增0.5,则=2.5/3.5=0.71,increase;同减0.5，则=1..5/2.5=1.2,decrease;
得出来的结果和kaplan以及mock的解释都不一样啊，我就费解了！
求高人解答，谢谢啦！作者: tikfed 时间: 2014-8-6 10:37
Both Kaplan and Mock answers are half wrong, as demonstrated by your own example .
This is a mathematical rather than accounting question.
If a/b>1, a>b, c is proportionally small to a compared to b, so a/b>(a+c)/(b+c)
By the same logic you can derive the other inequalities.作者: OmarAdnan 时间: 2014-8-6 10:38
