问题 多项选择题

影响速动比率的重要因素是应收账款的变现能力,这是由于()。

A.账面上的应收账款不一定能收回现金

B.季节性的变化,使得应收账款不能反映平均水平

C.应收账款不属于流动资产

D.应收账款与当期现金流量无关

E.以上都不对

答案

参考答案:A, B

解析:上述情况也影响了包括应收账款情况下公允地评价企业的短期偿债能力。

多项选择题
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