# 關於會計學的計算

The balance sheet for Stud Clothiers is shown below. Sales for the year were\$2,400,000, with 90 percent of sales sold on credit.

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STUD CLOTHIERS

Balance Sheet 200X

Assets 　　　　　　　　　　　　　　　　 Liabilities and Equity

Cash------------------- \$ 60,000 　　　　　　 Accounts payable------------ 　　 \$ 220,000

Accounts receivable----- 240,000 　　　　　　 Accrued taxes------------------------ 30,000

Inventory-----------------350,000 　　　　　　 Bonds payable (long-term)---------- 150,000

Plant and equipment----- 410,000 　　　　　　 Common stock----------------------- 80,000

Paid-in capital------------------------ 200,000

Retained earnings------------------- 380,000

Total assets---------- \$1,060,000 　　　　　　 Total liabilities and equity-------- \$1,060,000

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Compute the following ratios:

a. Current ratio.

b. Quick ratio.

c. Debt-to-total-assets ratio.

d. Asset turnover.

e. Average collection period.

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最佳解答

a.Current Ratio = Current Assets / Current Liabilities

b.Quick Ratio = ( Cash + Securities + Receivables) / Current Liabilities

c.Debt-total Assets = total liabilities / total assets

d.Assets Turnover = Net sales / Average total Assets

e.Ave Collection period = Average Receivables / ( Net Credit sales/ 365 )

a.( 60,000 + 240,000 + 350,000 ) / ( 220,000 + 30,000 ) = 2.6

b.( 60,000 + 240,000 ) / ( 220,000 + 30,000 ) = 1.2

c.( 220,000 + 30,000 + 150,000 ) / 1,060,000 = 0.377

d. 2,400,000 / 1,060,000 = 2.264

e.240,000 / (2,400,000*0.9/365) = 40.56

參考資料： 我是美國會計師
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