Principles of Financial Accounting · 免费预览
用于评估流动性和偿债能力的现金流量比率
现金流量表为以现金口径衡量流动性和偿债能力的各项比率提供数据，包括经营现金流量与流动负债之比、现金资产收益率以及现金流量与债务之比；这些检验是仅以利润为基础的比率可能通不过的。
1. Why cash ratios complement accrual ratios
Why cash ratios complement accrual ratios
2. Operating cash flow to current liabilities
Operating cash flow to current liabilities
3. Cash return on assets
Cash return on assets
4. Cash flow to debt and interest coverage in cash
Cash flow to debt and interest coverage in cash
5. Cash ratio advantage
What do cash flow ratios measure that accrual ratios cannot?
6. Cash flow liquidity computation
Operating cash flow is 142,000 dollars and current liabilities are 180,000 dollars. Compute the ratio rounded to two decimals.
7. Cash return reading
A company's accrual return on assets is 12 percent while its cash return on assets is 4 percent. What is the most common interpretation?
8. Cash flow to debt horizon
Operating cash flow is 142,000 dollars and total liabilities are 710,000 dollars. Compute the ratio and the implied debt retirement horizon.
9. Cash flow liquidity inputs
The cash flow liquidity ratio divides operating ____ flow by current liabilities. One word.
10. Accrual comparison ratio
Cash return on assets compares operating cash flow to average total ____. One word.