Page 364 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 364
Chapter 19
2.3 Short term liquidity and efficiency ratios
The main short term liquidity ratios are:
Current ratio
Quick ratio
The main efficiency ratios are:
Inventory holding period (inventory days)
Receivables collection period (receivable days)
Payables payment period (payable days)
356
