你希望授予IMA Working Hard 公司一個(gè)龐大的服務(wù)項(xiàng)目的合同,并聽(tīng)到關(guān)于IMAWorking Hard 有財(cái)務(wù)困難的流言。你從該公司獲取了以下財(cái)務(wù)信息且在SEC“Edgar”網(wǎng)站上公布的數(shù)據(jù)中核對(duì)了獲取的信息。
BALANCESHEET($000) (As of December 31,2005)
資產(chǎn)負(fù)債表($000) (2005,12月31日)
ASSETS資產(chǎn)
CURRENTASSETS 流動(dòng)資產(chǎn)
Cash現(xiàn)金
$500
AcctsReceivable 應(yīng)收賬款
2,000
Inventories庫(kù)存
1,000
TotalCurrent Assets 總流動(dòng)資產(chǎn)
3,500
NetFixed Assets 凈固定資產(chǎn)
4,500
TotalAssets 總資產(chǎn)
$8,000
LIABILITIESAND EQUITY 負(fù)債及權(quán)益
VURRENTLIABILITIES 流動(dòng)負(fù)債
AccountsPayable 應(yīng)付賬款
$1,100
AccruedExpenses 增加的費(fèi)用
600
Short-TermNotes Payable 短期應(yīng)付票據(jù)
300
TotalCurrent Liabilities 總流動(dòng)負(fù)債 2,000
Long-termDebt 長(zhǎng)期債務(wù) 2,000
Owner’s Equity 所有者權(quán)益 4,000
TotalLiabilities and Owner’sEquity 總負(fù)債及所有者權(quán)益$8,000
INCOMESTATEMENT ($000) (12 Months ending December 31,2005)
損益表($000) (12個(gè)月,結(jié)束于2005年,12月31日)
NetSales (all credit) 凈銷(xiāo)售(均為賒賬)
$8,000
Costof Goods Sold 所售商品成本
(3,300)
GrossProfit 毛利
4,700
OperatingExpenses(includes $500 depreciation)營(yíng)業(yè)費(fèi)用(包括$500的折舊)
(3,000)
OperatingIncome 營(yíng)業(yè)收入
1,700
InterestExpense 利息費(fèi)用
(367)
EarningsBefore Taxes 稅前收入
1,333
IncomeTaxes (40%) 所得稅(40%)
(533)
NetIncome凈收入
$800
1.Calculate the Current Ratio計(jì)算流動(dòng)比率
A. 1.50/1
B. 1.90/1
C. 1.75/1
D. 1.80/1
答案: C
總流動(dòng)資產(chǎn): 3500 ,總流動(dòng)負(fù)債: 2000,3500/2000=1.75
2.Use the above financial data tocalculate the quick/acid test ratio
運(yùn)用以上財(cái)務(wù)數(shù)據(jù)計(jì)算速動(dòng)比率/酸性測(cè)驗(yàn)比率
A. 1.20/1
B. 1.30/1
C. 1.25/1
D. 1.35/1
答案: C
總流動(dòng)資產(chǎn):3500,庫(kù)存 1000 ,總流動(dòng)負(fù)債:2000,(3500-1000)/2000=1.25
3.Use the above financial data tocalculate the debt/equity ratio
運(yùn)用以上的財(cái)務(wù)信息計(jì)算負(fù)債權(quán)益比率
A. .95/1
B. 1.00/1
C. 1.05/1
D. .98/1
答案: B
總負(fù)債4000 所有者權(quán)益 4000 4000/4000=1