( 22 )
a ) _ Current ratio = current assets / current liabilities = 570000 / 300000 = 1.9
current assets = cash + accounts receivable + inventory
current liabilities = accounts payable + accrued taxes
b ) _ Quick ratio = current assets – inventory / current liabilities = 570000-240000 / 300000 = 1.1
c ) _ debt to total assets ratio = total debt / total assets = 418000 / 950000 * 100 = 44 %
Total debt = total liabilities = accounts payable + accrued taxes + bonds payable
D ) _ assets turnover = sales / total assets = 3040000 / 950000 = 3.2
E ) _ average collection period = accounts receivable * 360 /average daily credit sales
280000 * 360 / 3040000 * 75 % = 44 days
في هذه الفقرة E نضرب المبيعات في نسبة المبيعات الآجلة