Công ty Van Buren có tỷ số thanh toán ngắn hạn là 1.9. Xem xét một cách độc lập, hành động nào dưới đây làm GIẢM tỷ số thanh toán ngắn hạn của công ty?
A.
A.Sử dụng tiền để trả bớt các giấy nợ ngắn hạn phải trả
B.
B.Sử dụng tiền để trả bớt các khoản phải trả
C.
C.Vay ngắn hạn bằng các giấy nợ ngắn hạn và sử dụng số tiền thu được để trả bớt các khoản nợ dài hạn
D.
D.Vay ngắn hạn bằng các giấy nợ ngắn hạn và sử dụng số tiền thu được để trả bớt các khoản phải nộp
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E.Sử dụng tiền để trả bớt các khoản phải nộp
Trả lời:
Đáp án đúng: C
The current ratio is calculated as Current Assets / Current Liabilities. To decrease the current ratio, either current assets must decrease more than current liabilities, or current liabilities must increase more than current assets.
* **A. Use cash to pay off short-term notes payable:** Both current assets (cash) and current liabilities (notes payable) decrease. If the initial current ratio is 1.9, and both decrease by the same amount, the ratio will increase.
* **B. Use cash to pay off accounts payable:** Similar to A, both current assets and current liabilities decrease. If the initial current ratio is 1.9, and both decrease by the same amount, the ratio will increase.
* **C. Borrow short-term using short-term notes and use the proceeds to pay off long-term debt:** This increases both current assets (cash) and current liabilities (notes payable). Since long-term debt is not part of the current ratio, paying it off has no immediate effect. If the current ratio is initially 1.9, and both current assets and current liabilities increase by the same amount, the ratio will decrease.
* **D. Borrow short-term using short-term notes and use the proceeds to pay off taxes payable:** This increases both current assets (cash) and current liabilities (notes payable). If the current ratio is initially 1.9, and both current assets and current liabilities increase by the same amount, the ratio will decrease.
* **E. Use cash to pay off taxes payable:** Similar to A and B, both current assets (cash) and current liabilities (taxes payable) decrease. If the initial current ratio is 1.9, and both decrease by the same amount, the ratio will increase.
Since we want the current ratio to decrease, and C and D are the only options that can decrease the current ratio given the current ratio of 1.9, we must select the *most* direct and consistent option. Of C and D, D focuses more directly on current liabilities and assets, with no reference to long-term debts (which are irrelevant to the calculation). Thus, the correct answer is D.
