问题
单项选择题
An analyst has gathered the following information about a firm: Quick ratio of 0.25 Cash ratio of 0.20 $ 2 million in marketable securities $10 million in cash What is their receivables balance（）
A. 3 million.
B. 5 million.
C. 2 million.
答案
参考答案：A
解析：
Cash ratio = ( cash + marketable securities)/current liabilities 0.20 = ( $10000000 + $ 2000000)/current liabilities current liabilities = $12000000/0.2 = $ 60000000 Quick ratio = [cash + marketable securities + receivables ] / $ 60000000 0.25 = [ $10000000 + $ 2000000 + receivables]/$ 60000000 $ 60000000×0.25 = $ 12000000 + receivables $15000000 = $12000000 + receivables $15000000 - $12000000 = receivables $ 3000000 = receivables