What is the company acid test ratio

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Q1) XYZ Company's net income last year was P550,000. The company has 150,000 shares of common stock and 50,000 shares of preferred stock outstanding. There was no change in the number of common or preferred shares outstanding during the year. The company declared and paid dividends last year of P1.20 per share on the common stock and P1.70 per share on the preferred stock. The earnings per share of common stock is closest to:

a. P3.67.

b. P2.47.

c. P4.23.

d. P3.10.

Q2) The following financial data have been taken from the records of XYZ Enterprises.

Accounts receivable - P200,000

Accounts payable - P80,000

Bonds payable, due in 10 years - P300,000

Cash - P100,000

Interest payable, due in three months - P10,000

Inventory - P440,000

Land - P250,000

Notes payable, due in six months - P50,000

What is the company's acid test (quick) ratio?

a. 0.68.

b. 1.68.

c. 2.14.

d. 2.31.

Q3) XYZ Company has sales of P210,000, interest expense of P8,000, a tax rate of 30%, and a net profit after tax of P35,000. XYZ Company's times interest earned ratio is:

a. 7.25 times.

b. 4.375 times.

c. 5.375 times.

d. 15.5 times.

Reference no: EM132934534

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