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