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20 甲公司 X2 年度報表中顯示流動資產項目僅有現金、應收帳款、存貨與預付費用 4 項。流動比率為 3.5,速動比率為 2.0。若該公司 X2 年底能以現金$200,000 之價格出售一批毛利率33
問題詳情
20 甲公司 X2 年度報表中顯示流動資產項目僅有現金、應收帳款、存貨與預付費用 4 項。流動比率為 3.5,速動比率為 2.0。若該公司 X2 年底能以現金$200,000 之價格出售一批毛利率33.3%的商品,則可將流動比率提高為 4.0。若該毛利率係以銷貨成本為分母,則甲公司於 X2 年底出售該批商品後的速動比率為何?
(A) 3.50
(B) 4.00
(C) 5.33
(D) 9.01
參考答案
答案:C
難度:
困難
0.367
書單:
沒有書單,新增
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19 甲公司為一家航空公司,於 X1 年 10 月 1 日獲得政府贈與臺北往返香港之飛航證書,當時該證書之公允價值為$6,750,000,有效期限為 5 年。期滿能持續以少許成本申請換發新執照,更新期
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