📏CPA EXAM PREP

Ratios and Performance Metrics

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Question

What does book value per share measure?

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Answer

Common equity per common share.

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Question

Why is variance defined as actual minus budget?

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Answer

It gives the direction of the difference.

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Question

Why can paying a current liability raise the current ratio when it is already above 1.0?

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Answer

The denominator falls proportionally more than the numerator.

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Question

Why can the same liability payment lower the current ratio when it is below 1.0?

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Answer

The numerator falls proportionally more than the denominator.

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