حلول أسئلة التمويل

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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