Kamis, 25 April 2013

contoh laporan keuangan perusahaan terbuka beserta rasio likuiditasnya










    
   











   RATIO LIKUIDITAS:

A.    Current ratio
(Aktiva lancer : hutang lancar) x 100%
(11.600 :11.440) x 100% =1,14%
B.     Quick ratio
(Aktiva lancar – persediaan) : hutang lancar  x 100%
(11.600 – 4.151) : 11.440 x 100% =0,65%
C.     Cash ratio
(kas + efek) : hutang lancar x 100%
(1.775+2.024) :11.440 x 100% =0,33%
D.    Working capital to total asset ratio
(aktia lancar +hutang lancer) : jumlah aktiva x 100%
(11.600 +11.400) :38.969 x 100% =0.60%
E.     Acit test ratio
(kas+efek+piutang) : hutang lancer x 100%
(1.775 +2.024 + 5.260) : 11.440 x 100% = 4,72%