Rumus rasio solvabilitas adalah :

(Total Assets – Total Liabilities) + Long term Liabilities

Fixed Assets
Keterangan :

 Total Assets = Total Aset

 Total Liabilities = Total Kewajiban
 Long Term Liabilities = Kewajiban Jangka Panjang
 Fixed Assets = Aktiva Tetap

Contoh Soal :

Hitunglah Current Ratio (CR), quick ratio (QR), dan Solvability Ratio (SR) berdasarkan data pada
Rolland Manufacturing Company di bawah ini.

ROLAND MANUFACTURING COMPANY

Balance Sheet, 31th Dec 2007
Assets
Current Assets :
Cash ............................................................................................................................ $ 600
Account Receivable .................................................................................................... 1.000
Inventory ..................................................................................................................... 1.200
Total Current Assets ............................................................................................ $2.800
Noncurrent Assets :
Land ............................................................................................................................ $1.200
Building and Machinery ............................................................................................. 4.000
Total Noncurrent Assets ...................................................................................... $5.200
Total Assets.......................................................................................................... 8.000
Liabilities and Shareholders’s Equity
Current Liabilities :
Account Payable ......................................................................................................... $1.300
Income Taxes Payable ................................................................................................ 600
Other Short-term Payable ........................................................................................... 1.100
Total Current Liabilities ....................................................................................... 3.000
Noncurrent Liabilities :
Bond Payable .............................................................................................................. $2.000
Total Liabilities .................................................................................................... 5.500
Shareholder’s Equity :
Common Stock............................................................................................................ $ 900
Retained Earning......................................................................................................... 1.600
Total Shareholder’s Equity .................................................................................. 2.500
 ROLLAND MANUFACTURING COMPANY
Income Statements, 31th Dec 2017

Sales $ 25.600
Cost of Goods Sold $ 15.000
Depreciation 9.000
Interest 400
$ 24.400
Earning Before Tax 1.200
Tax 40% 480
Earning After Tax 720

Jawab :
Berdasarkan data di atas maka kita selanjutnya dapat menghitung Current Ratio (CR) dan Quick Ratio
(QR).
Rumus current ratio dan hasil hitungannya adalah :

Current Assets
Current Liabilities

= $2.800 = 0,93 = 93%

$3.000

Rumus quick ratio (acit tert ratio) dan hasil hitungannya adalah :

Current Assets – Inventories

Current Liabilities

= $2.800 - $1.200 = 0,53 = 53%

$3.000

Catatan :
Untuk menghitung persen maka hasil tersebut harus dikalikan dengan 100, contohnya 0,53 x 100 =
53%

Contoh Soal 2
Berdasarkan data dibawah ini maka hitunglah current ratio dan rasio solvabilitas.