Audit and economical analysis

Limit of the criterion
Ball
1	Qk> 2	12
2	2> Qk> 1	8
3	1> Qk> 0.5	3
4	Qq is less than < 0.5	0

 

Table 146

Uzbekistan Railwaysratio analysis

Indicators	The beginning of the period	End of the period	The difference
Current assets	2,978,372,713	11 683 693 105	8 705 320 392
Future expense	1 366 091 169	8 441 062 224	7 074 971 055
Delayed expenses	-	-
Expired debit Orlin obligations	-	-
Current liabilities	776 820 046	1 848 646 840	1 071 826 794
Coefficient of coefficient	2.075	1,754	0.321

Conclusion: The compensation coefficient 2.075ni per 1,754 by the end of the period. The absolute change was 0.321. Coverage coefficient can be estimated at the beginning of the period by 12 points and 8 points at the end of the period.
2. Liquidity ratio

Liquidity is a fast, easy-to-sell, capitalization of the company's principal or circulating capital, and the liquidity of the bank is the timely and full repayment of its obligations to cash outflows from its liquidity (derived from the Latin liquidity word liquidity).

Liquidity is the rate of sales of these assets and valuables and their cash flow, and the solvency is to have enough money to cover the needs and buy necessary items.

The liquidity coefficient indicates a high rate of solvency of the business entity in which current liabilities can be covered by the most liquid assets (excluding cash and commodity stocks, requiring a certain amount of time to convert into cash).

 Liquidity ratio of cash, short term investments and evelo of funds (in addition to the expiry of the term) the sum of current liabilities ratio is found. This is not a source of payment, rather than inventory. That is, real liquid assets are taken into account .

LK = PM + KM I + DQ-MO'DQ / JM

 

  Liquidity coefficient (LK) is calculated as the sum of money (PM), short-term investment (QI), receivables (DQ) and overdue accounts receivable debt ratio (CGS) to current account deficits (CUs).

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