美国论文怎么写:Turi和苹果的流动性比率分析

15 12月 美国论文怎么写:Turi和苹果的流动性比率分析

美国论文怎么写:Turi和苹果的流动性比率分析

Sharma(2010)认为,流动比率和速动比率表明了实体偿还债务的能力。本公司2012年的流动比率为0.75,2013年为0.98,2014年为1.32,2015年为1.38。本组织2012年的速动比率为0.79,2013年为0.84,2014年为0.88,2015年为0.92。流动比率和速动比率表明,该实体将有能力偿还所有债务。2012年本组织负债权益比为0.36,2013年为0.38,2014年为0.4,2015年为0.42。负债权益比表明负债水平相对于权益水平并不高,意味着风险水平较低。流动性比率显示了组织良好的财务状况。

美国论文怎么写:Turi和苹果的流动性比率分析

目前公司2013年占比为1.68,2014年占比为1.08,2015年占比为1.11,2016年占比为1.35。公司2013年的速动比率为1.4,2014年为0.26,2015年为0.45,2016年为0.59。Smart, Megginson and Gitman(2007)认为,流动比率在1以上,说明公司财务状况良好,速效比率表明公司能够管理好所有的义务。2013年公司负债权益比为0.14,2014年为0.26,2015年为0.45,2016年为0.59。公司的债转股率不高,债务可控。流动性比率表明公司财务状况良好。

美国论文怎么写:Turi和苹果的流动性比率分析

According to Sharma (2010), current ratio and quick ratio shows the capability of the entity to pay the debt amounts. The current ratio of the company in the year 2012 is 0.75, in the year 2013 is 0.98, in the year 2014 is 1.32 and in the year 2015 is 1.38. The quick ratio of the organization in the year 2012 is 0.79, in the year 2013 is 0.84, in the year 2014 is 0.88 and in the year 2015 is 0.92. The current ratio and quick ratio shows the entity will be able to pay all the debt amounts. The debt-equity ratio of the organization in the year 2012 is 0.36, in the year 2013 is 0.38, in the year 2014 is 0.4 and in the year 2015 is 0.42. The debt-equity ratio shows the debt level in comparison to equity is not so high which means a low level of risk. The liquidity ratios show good financial health of the organization.

美国论文怎么写:Turi和苹果的流动性比率分析

The current ratio of the company in the year 2013 is 1.68, in the year 2014 is 1.08, in the year 2015 is 1.11 and in the year 2016 is 1.35. The quick ratio of the company in the year 2013 is 1.4, in the year 2014 is 0.26, in the year 2015 is 0.45 and in the year 2016 is 0.59. According to Smart, Megginson and Gitman (2007), current ratio is above one which means the financial health of the company is good and quick ratio shows the entity would be able to manage all its obligations. The debt-equity ratio of the company in the year 2013 is 0.14, in the year 2014 is 0.26, in the year 2015 is 0.45 and in the year 2016 is 0.59. The debt-equity ratio of the company is not so high which means the debts are manageable. The liquidity ratio shows the financial health of the company is good.