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会计代写|中级财务会计代写Intermediate Financial Accounting代考|Current Ratio
Another way of expressing operating liquidity is with the current ratio, which divides total current assets by total current liabilities.
Current ratio $=\frac{\text { Total current assets }}{\text { Total current liabilities }}$
For The Walt Disney Company, at October 1, 2016 (amounts in millions from Exhibit 3-14),
Current ratio $=\frac{\text { Total current assets }}{\text { Total current liabilities }}-\frac{\$ 16,966}{\$ 16,842}-1.007$
Like net working capital, the current ratio measures a company’s ability to pay its current liabilities with its current assets. A company prefers a high current ratio, which means that the business has plenty of current assets to pay its current liabilities. An increasing current ratio from period to period indicates improvement in the company’s liquidity.
As a rule of thumb, a strong current ratio is $1.50$, which indicates that the company has $\$ 1.50$ in current assets for every $\$ 1.00$ in current liabilities. A company with a current ratio of $1.50$ would probably have little trouble paying its current liabilities. Many successful businesses operate with current ratios between $1.20$ and $1.50$. A current ratio of less than $1.00$ is considered low. That would mean that current liabilities exceed current assets.
Although The Walt Disney Company’s current ratio of $1.007$ is below the “benchmarks” mentioned in the previous paragraph, the company’s current ratio isn’t considered weak for several reasons. First, the computation of the current ratio assumes the worst-case scenariothat the company will have to liquidate all of its current assets (turn them into cash), pay off all its current liabilities at once, and go out of business. That is far from a realistic assumption for a company like The Walt Disney Company. Second, The Walt Disney Company generated a huge amount of cash through its operating activities (over $\$ 13.2$ billion in fiscal 2016, according to its Consolidated Statements of Cash Flows in Exhibit 1-10 on page 20), which is more than enough to pay off its accounts payable and accrued liabilities ( $\$ 9.1$ billion) and the current portion of its long-term borrowings ( $\$ 3.7$ billion) as they become due. Disney’s remaining current liabilities consists of unearned income, which has been collected in advance. In summary, it is necessary to evaluate each company on its own merits based on an understanding of its entire financial picture and a thorough knowledge of its business model, rather than attempt to adopt a “one size fits all” benchmark or a single ratio. In fact, lenders and investors use many ratios to evaluate a company.
会计代写|中级财务会计代写Intermediate Financial Accounting代考|How Do Transactions Affect the Ratios
Companies such as The Walt Disney Company are aware of how transactions affect their ratios. Lending agreements often require that a company’s current ratio not fall below a certain level. Another loan requirement is that the company’s debt ratio may not rise above a threshold, such as $0.70$. When a company fails to meet one of these conditions, it is said to default on its lending agreements. The penalty can be severe: The lender can require immediate payment of the loan. The Walt Disney Company has a sufficiently small amount of debt that the company is not in danger of default. But many companies are. To help keep debt ratios within normal limits, companies might use one or more of the following strategies:
- Increase revenue and decrease costs, thus increasing current assets, net income, and retained earnings without increasing liabilities
- Sell stock, thus increasing cash and stockholders’ equity
- Choose to borrow less money
Let’s use The Walt Disney Company to examine the effects of some transactions on the company’s current ratio and debt ratio. As shown in the preceding section, Disney’s ratios are as follows (dollar amounts in millions): ${ }^2$
$$
\text { Current ratio }-\frac{\$ 16,966}{\$ 16,842}-1.007
$$
Debe ratio $-\frac{\$ 44,710}{\$ 92,033}-0.486$
The managers of any company would be concerned about how inventory purchases, payments on account, expense accruals, and depreciation would affect its ratios. Let’s see how Disney would be affected by some typical transactions. For each transaction, the journal entry helps identify the effects on the company.
a. Issued stock and received cash of $\$ 50$ million.
财务会计代考
会计代写|中级财务会计代写中间财务会计代考|流动比率
另一种表示经营流动性的方法是流动比率，即流动资产总额除以流动负债总额。
电流比 $=\frac{\text { Total current assets }}{\text { Total current liabilities }}$对于华特迪士尼公司，在2016年10月1日(金额以百万计，见表3-14)，
流动比率 $=\frac{\text { Total current assets }}{\text { Total current liabilities }}-\frac{\$ 16,966}{\$ 16,842}-1.007$和净营运资本一样，流动比率衡量的是一家公司用流动资产支付流动负债的能力。一个公司喜欢较高的流动比率，这意味着企业有足够的流动资产来支付其流动负债。流动比率逐期增加表明公司的流动性有所改善
根据经验，强流动比率为$1.50$，这表明公司的流动资产为$\$ 1.50$，流动负债为$\$ 1.00$。一家流动比率为$1.50$的公司支付流动负债可能没有什么困难。许多成功的企业在$1.20$和$1.50$之间运行。电流比率低于$1.00$被认为是低的。这将意味着流动负债超过流动资产
虽然华特迪士尼公司的当前比率$1.007$低于上一段提到的“基准”，但该公司的当前比率并不弱，原因有几个。首先，流动比率的计算假设了最坏的情况，即公司将不得不清算所有的流动资产(将它们变成现金)，立即还清所有的流动负债，然后倒闭。对于像华特迪士尼公司这样的公司来说，这远远不是一个现实的假设。第二，华特迪士尼公司通过其经营活动产生了大量现金(根据第20页附录1-10中的现金流综合报表，2016财年超过$\$ 13.2$亿美元)，这足以偿还其应付账款和应计负债($\$ 9.1$亿美元)以及到期的长期借款($\$ 3.7$亿美元)的当期部分。迪士尼剩余的流动负债包括已提前收回的非劳动收入。总而言之，有必要在了解每个公司的整个财务状况和对其商业模式的全面了解的基础上，根据其自身的优点进行评估，而不是试图采用“一刀切”的基准或单一比率。事实上，贷方和投资者使用许多比率来评估一家公司
会计代写|中级财务会计代写中间财务会计代考|交易如何影响比率
像华特迪士尼公司这样的公司都知道交易是如何影响他们的比率的。贷款协议通常要求一家公司的当前比率不得低于某个水平。另一项贷款要求是，公司的负债率不得超过一个阈值，例如$0.70$。当一家公司未能满足其中一个条件时，就被称为违约贷款协议。处罚可能会很严厉:贷款人可以要求立即偿还贷款。华特迪士尼公司的债务数额足够小，公司没有违约的危险。但很多公司都是这样。为了将负债率保持在正常范围内，公司可能会使用以下一种或多种策略
增加收入，降低成本，从而增加流动资产、净收入和留存收益，而不增加负债出售股票，从而增加现金和股东权益选择少借钱
让我们以华特迪士尼公司为例，研究一些交易对公司流动比率和负债率的影响。如上一节所示，迪士尼的比率如下(以百万美元为单位):${ }^2$
$$
\text { Current ratio }-\frac{\$ 16,966}{\$ 16,842}-1.007
$$
Debe比率$-\frac{\$ 44,710}{\$ 92,033}-0.486$
任何公司的经理都会关心存货购买、帐款支付、应计费用和折旧将如何影响其比率。让我们看看迪士尼会受到一些典型交易的影响。对于每一笔交易，日记账分录有助于识别其对公司的影响。发行股票并收到现金$\$ 50$万
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