Which of the following incidents decreases the acid test ratio?
উত্তর: গ) increase in accounts payables
- ক) decrease in closing inventory
- খ) Increase in receivables
- গ) increase in accounts payables
- ঘ) Increase in deferred tax liabilities
- ঙ) None of these
ব্যাখ্যা
Option C, more accounts payable, pushes the quick ratio down. The ratio is liquid assets over short-term debts. Higher payables enlarge the bottom of that fraction, so the result falls. Stock is left out of the top, so a change in it has no effect. More receivables would push the ratio up, and deferred tax normally sits outside short-term debts.
যে পরীক্ষায় এসেছে: BGDCL ২০২৪