“有些人只有失去你,才能学会欣赏你。”

Words| SelfCare

Some people wil learn how to appreciate you by l losing you .
Go where you are celebrated . Not tolerated .
If people treated you like an option , leave them like a choice .
You ’ re worth being loved and valued .

有些人得失去你,才学会欣赏你。
到那些令你欢欣鼓舞的地方去,跟这样的人在一起,而非忍受。
那些随意态度对待你的人,也请你用同样的态度回应 Ta 们。
因为你值得被珍视、被爱着。

Dr. Burwell was a cardiologist who specialized in circulation changes associated with heart disease. He is credited with bringing attention to obstructive sleep apnea syndrome. In 1944, while Dr. Burwell was Dean, women entered Harvard Medical School for the first time on an equal basis with men. In an address to students at the Medical School, he said, "Half of what we are going to teach you is wrong, and half of it is right. Our problem is that we don't know which half is which."

8.17b
Liquidity
The current ratio and quick ratio of T Zhou’s business were 2:1 and 1.33:1 respectively.Both ratio indicated the liquidity of T Zhou’s business was good and healthy.It can be seen that even if the inventory cannot be liquidate, it will not affect the company's short-term repayment ability.
Profitability
The gross profit ratio and net profit ratio of T Zhou’s business were 33.33% and 27.99% respectively.




8.18b
Liquidity
The current ratio of K Kung‘s business and B Kau’s business were 2:1 and 1:1 respectively. The acid test ratio of K Kung‘s business and B Kau’s business were 1:1 and 0.5:1 respectively. K Kung‘s business was more liquid, as reflected by its higher current ratio and acid test ratio. This indicated that K Kung‘s business does not have short term debt-paying problem.

Profitability
The gross profit ratio, net profit ratio and return on capital employed of K Kung’s business were 25% , 20% and 27.12% respectively. The gross profit ratio, net profit ratio and return on capital employed of B Kau’s business were 25% , 10% and 12.5% respectively. Despite the gross profit ratio of two business are same, K Kung’s business was more profitable, as reflected by its net profit ratio and higher return on capital employed .it’s higher mark-up(I.e. higher gross profit ratio)and lower expenses-to-sales ratio(i.e. higher net profit ratio)made it more profitable. This indicated that the company was more efficient in minimizing its operating expenses and for every $100 of long-term capital investment made in the business, more operating profit.


8.19b
Liquidity
The current ratio and quick ratio of Keith’s firm were 4:1 and 2:1 respectively. The current ratio and quick ratio of Nelson’s firm were 2:1 and 1.02:1 respectively.
Keith’s firm was more liquid, as reflected by its higher current ratio and quick ratio.
Nelson’s firm was less liquid than Keith’s firm. Its current ratio and quick ratio were lower than Keith’s firm. Keith’s firm might have difficulty meeting its short-term financial obligations if these ratios keep falling.

Profitability
The gross profit ratio and net profit ratio of Keith’s firm were 20% and 12% respectively. The gross profit ratio and net profit ratio of Nelson’s firm were 25% and 14% respectively. Nelson’s firm was more profitable, as reflected by its higher gross profit ratio and net profit ratio.it’s higher mark-up(I.e. higher gross profit ratio)and lower expenses-to-sales ratio(i.e. higher net profit ratio)made it more profitable.



8.20 c
Liquidity
The current ratio and quick ratio of the business were 3.26:1 and 1.94:1 respectively.Both ratio indicated the liquidity of the business was good and healthy, because they higher than the usual norm of the current ratio and and quick ratio were 2:1 and 1:1 respectively. It can be seen that even if the inventory cannot be liquidate, it will not affect the company's short-term repayment ability.

我完全在亂做 天呀
老師看了估計會想kill了我…….


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