Calculate the opening and closing current ratio and quick ratio.

1. Current responsibility = current assets - working capital = 600-300 = 300 opening current ratio = current assets current liabilities = 300 300 = 1 ending current ratio = 750 350 =

2. Asset-liability ratio at the beginning of the period = (200 + 300) 1000 = 50% at the end of the period = (550 + 350) 1500 = 60% 3. Total asset turnover rate = 5000 1500 =

Current asset turnover ratio = 5000 750 =

4. Inventory turnover rate = 5000 350 =

Accounts receivable turnover ratio = 5000 200 = 25

Business period = 360 25 = days.

5. Operating profit = 2900 5000 = 58%.

Operating income cost ratio = 2100 5000 = 42%6, equity multiplier = 1500 (1500-900) = interest earned multiple = (1000 + 500) 500 = 37, net asset interest rate for the period = 600 1500 = 40%, net capital return margin = 600 600 = 100%.

This question should be to find the current ratio and quick ratio at the end of the period, and the ratio is for the point in time, there are too many conditions for this question, and the previous conditions can be used to find the turnover rate of accounts receivable.

Current assets are divided into liquid assets and non-liquid assets, and speed assets include monetary funds, financial assets of trading banks, and various prepaid accounts receivable.

Non-quick-frozen assets include inventories, expenses to be amortized, non-current assets due within one year, and other current assets.

Current liabilities in this question relate to accounts payable, tax payable, short-term borrowings, and long-term borrowings due within one year.

So. Current Ratio = Current Assets Current Liabilities * 100% = (450 + 800 + 500 + 300) (600 + 100 + 80 + 200) =

This shows that for every 1 yuan of current liabilities of an enterprise, it can be repaid with current assets of one yuan, and the enterprise has a strong ability to repay debts, and it can even be said that there is a surplus of funds.

Quick Ratio = (Current Assets - Non-Liquid Assets) Current Assets.

As can be seen from the title and definition, the ending inventory in the title is a non-quick-frozen asset.

So, quick ratio = (2050-450) 980=

2. Current ratio.

Current Assets Current liabilities.

3. Quick ratio = (current assets - inventory) Current liabilities.

4. Conservative quick ratio (cash, short-term** + notes receivable, net accounts receivable) current liabilities.

5. Business cycle = inventory turnover days + accounts receivable turnover days.

6. Inventory turnover rate.

Number of times) = cost of sales Average inventory where: average inventory = (inventory at the beginning of the year + inventory at the end of the year) 2

Inventory turnover days = 360 Inventory turnover ratio = (average inventory * 360) Cost of sales.

7. Accounts receivable turnover rate.

times) = sales revenue average accounts receivable.

Among them: sales revenue is the net amount after deducting discounts and discounts; Accounts receivable is the amount of bad debt provision not deducted.

Accounts receivable turnover days = 360 Accounts receivable turnover ratio = (average accounts receivable * 360) Net income from main business.

8. Current asset turnover rate (times) = sales revenue Average current assets.

9. Total asset turnover rate = sales revenue and average total assets.

10. Asset-liability ratio.

Total Liabilities Total Assets When calculating the month of the usual split, the sales revenue does not need to be converted into the whole year. It can be an annual turnover, a monthly turnover. Turnover ratio for the current period (this period).

1. All current assets.

As a basis for repaying current liabilities, the calculated metric is the current ratio.

The quick ratio is based on the deduction of less liquid inventories and unrealizable amortized expenses as the basis for reimbursement of liquidity.

2. Cash ratio.

Cash-like assets are used as the basis for repaying current liabilitiesCurrent ratio = current assets Current liabilities. Quick Ratio = (Current Assets - Inventories) Current Liabilities. Cash Ratio = Cash and its Equivalents Current Liabilities.

Extended Information: Introduction to the Current Ratio:

1. It is the ratio of current assets to current liabilities, which is used to measure the ability of current assets of an enterprise to be turned into cash to repay liabilities before the maturity of short-term debts. Generally speaking, the higher the ratio, the stronger the liquidity of the company's assets and the stronger the short-term solvency. The opposite is weak. It is generally believed that the current ratio should be 2:

1 or above, the current ratio of 2:1 means that the current assets are twice the current liabilities, and even if half of the current assets cannot be realized in the short term, the entire current liabilities can be repaid.

2. Current ratio refers to the ratio of total current assets to total current liabilities. The formula is current ratio = total current assets and total current liabilities * 100%. Current assets refer to assets that can be realized or used by an enterprise within a business cycle of one year or more than one year, mainly including monetary funds, short-term investments, notes receivable and accounts receivable.

and inventory, etc. Current liabilities, also known as short-term liabilities, refer to debts that will be repaid within a business cycle of one year or more, including short-term borrowings, notes payable, and accounts payable.

Advance receivables, dividends payable, taxes payable, other provisional receivables and payables, withholding expenses and long-term borrowings due within one year, etc. The current ratio measures the ability of a company's current assets to be used to repay liabilities before short-term debt matures. Although the higher the current ratio, the greater the liquidity of the company's assets, but the ratio is too large to indicate that the current assets occupy more, which will affect the efficiency and profitability of operating capital turnover.

The minimum current ratio that is generally considered reasonable is 2. There is also a concept related to it is the quick ratio

qr, qr = liquid asset.

Current liabilities*100% of which liquid assets refer to the part of current assets that can be immediately realized, such as cash, valuable**, accounts receivable and prepaid accounts.

Summary. It is calculated as follows: current ratio, current assets, current liabilities 100.

It is calculated as follows: current ratio, current assets, current liabilities 100.

The current asset ratio is similar to the fixed assets ratio, which represents the proportion of current assets to owners' equity, and there are two formulas for calculating here, one is to divide the current assets at the end of the period by the owners' equity, and the other is to divide the average current assets by the average owners' equity. The first method mainly measures the proportion of current assets to owners' equity at the end of the period, while the second method is to consider the ratio of current assets to owners' equity as a whole and examine the annual ratio of the two. The first calculation formula:

Current assets at the end of the period Judgment of owners' equity at the end of the period * 100% The second calculation formula: [(current assets at the beginning of the period + imitation of current assets at the end of the period) 2] Beginning of the owner's equity + Ending of the period of owners' equity) 2]*100%.

For example, what is the current ratio of current assets, liabilities to assets.

Answer. Are you there.

Current Ratio = Current Assets Current Liabilities Equal to Divided by Equals.

1. Current ratio = total current assets and total current liabilities * 100%.

2. Quick ratio = liquid assets and current liabilities.

Wherein: liquid assets = current assets - inventories.

Or: liquid assets = current assets - inventories - prepaid accounts - expenses to be amortized.

When calculating the quick ratio, inventories are deducted from current assets because inventories are slower to realise in current assets, and some inventories may be unsalable and cannot be realised.

1. These two data are calculated based on the balance sheet:

a. Current Ratio Current Assets Current Liabilities This standard value is: 2:1b, quick ratio (current assets - inventory) Current liabilities This standard value is: 1:12, this ratio reflects the short-term solvency of the enterprise!

1. Current ratio = current assets and current liabilities x 100%.

2. Quick ratio = quick assets and current liabilities x 100%.

3. Current assets refer to assets that can be realized or consumed within one year or more than one year of a business cycle, including cash and various deposits of the enterprise itself, short-term loans, short-term investments, receivables and prepayments, etc.

4. The current ratio is the ratio of current assets to current liabilities, which is used to measure the ability of current assets of an enterprise to be turned into cash to repay liabilities before the maturity of short-term debts.

5. Current liabilities refer to debts that will be repaid within one year or more than one business cycle, including short-term loans, notes payable, accounts payable, wages payable, taxes payable, profits payable, other payables, withholding expenses, etc.

6. The quick ratio is a supplement to the current ratio, which is to calculate the actual short-term debt repayment ability of the enterprise.