以下是引用justinliu71在2010-6-7 15:55:00的发言:
如果inventory价值在两种方法下都一样的话,那 current asset 不就应该都相等了吗?current ratio 为什么高呢?
current ratio=current asset/current liability=(cash+accounts receivable+inventory)/(account payable+short-term note payable) 假设采用average inventory,那么 temporal all-current cash same same accounts receivable same same inventory same same accounts payable same same short-term note payable historical rate current rate historical rate(June 1,2008)=0.1526 current rate<0.1526 所以,对于current ratio而言,temporal < current
计算有那么复杂吗?我直接根据在temporal 下monetary asset>monetary liablity, 因为currency appreication,所以就简单得得出temporal>current,汗....... |