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AICPA每日一練之BEC【2016-3-22】

互聯(lián)網(wǎng)2016-03-22 09:17Lynn.yu
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Which of the following ratios should be used to compare the profitability of two electronics companies that differ in size?

a. Quick (acid-test) ratio.

b. Return on assets.

c. Asset turnover.

d. Inventory turnover.

Answer:B

Choice“b” is correct.

The requirement is to identify the ratio that should be used compare the profitability of two electronics companies that differ in size.

Answer (b) is correct because the return on assets is a measure of profitability that can be used to compare firms of different size.

Answers (a), (c), and (d) are incorrect because they are not measures of profitability.

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