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过量交易的特征_2020年ACCA考试FM知识点

来源:东奥会计在线责编:杨柳2020-01-21 16:33:01

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过量交易的特征_2020年ACCA考试FM知识点

【内容导航】

The symptoms of overtrading过量交易的特征

【知识点】The symptoms of overtrading过量交易的特征

The symptoms of overtrading

(a) There is a rapid increase in sales revenue.

(b) There is a rapid increase in the volume of current assets and possibly also non-current assets. Inventory turnover and accounts receivable turnover might slow down, in which case the rate of increase in inventories and accounts receivable would be even greater than the rate of increase in sales.

(c) There is only a small increase in equity capital. Most of the increase in assets is financed by credit, especially:

i. Trade accounts payable – the payment period to accounts payable is likely to lengthen

ii. A bank overdraft, which often reaches or even exceeds the limit of the facilities agreed by the bank.

(d) Some debt ratios and liquidity ratios alter dramatically.

i. The proportion of total assets financed by proprietor’s capital falls, and the proportion financed by credit sales.

ii. The current ratio and quick ratio fall.

iii. The business might have a liquid deficit; that is, an excess of current liabilities over current assets.

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注:以上内容摘自BPP教材第87页

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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