答案和详解如下： Q25 C Study Session 8-35-a,c The current ratio includes inventory but the quick ratio does not. The quick ratio includes account, receivable but the cash ratio does not. The denominator for all three ratios is current liabilities, which are the same proportion for both the company and the industry. The difference in ratios is therefore created by inventory and accounts receivable. The company has the higher percentage of inventory because the difference between the current ratio and quick ratio is greater for the company. The industry had the higher percentage of accounts receivable because the difference between the current ratio and quick ratio is greater for the company. | 
发表于 2007-10-30 08:29
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