7 July 2004
Hotel du Vin, Winchester
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22 January 2004
Le Meridien Waldorf, London
The Quick Ratio is:
current assets, excluding stocks and work-in-progress
creditors due within a year
This means that cash and nearly-liquid assets are being compared with outstanding invoices. If the ratio is less than 1, it is possible that:
• Additional borrowings are needed to meet financial commitments
17 June 2004
London
26 May 2004
London
Work in progress relates to goods that are in the process of manufacture but have not reached the finished goods stage. Accordingly, it is necessary to value these to take into account the costs incurred up to the stage of production they have reached and to adjust for opening and closing work in progress in the accounts so that an accurate picture can be gleaned of the results to date.
Colleen Crum and George Palmatier
J Ross Publishing, £38.95
4/5
15 October 2003
Institute of Civil Engineers, 1 Great George Street, London
Institute of Civil Engineers, 1 Great George Street, London
27 May 2004
London
28-30 March 2004
The Palace Hotel, San Francisco, CA