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प्रश्न
The Quick Ratio of a company is 2 : 1. Which of the following transactions will result in decrease of this ratio?
पर्याय
Payment of outstanding salary
Cash received from debtors
Sale of goods at a profit
Purchase of goods for cash
MCQ
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उत्तर
Purchase of goods for cash
Explanation:
The Quick Ratio is calculated by dividing Quick Assets by Current Liabilities. Inventory (goods) is strictly excluded from Quick Assets because it cannot be instantly converted into cash. When a company purchases goods for cash, its cash balance, which is a primary Quick Asset, directly decreases, while its inventory increases. Since the numerator (Quick Assets) decreases and the denominator (Current Liabilities) remains completely unchanged, the overall Quick Ratio declines.
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