开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Ivana 🍭 · 2022年11月15日

请问A为什么不对？

  1. CFA I
  2. FRA

NO.PZ2018062004000124

问题如下：

The company’s total assets at year-end 2015 were $ 350 million. Which of the following is most correct?

选项：

A.

Based on the current ratio, the company’s efficiency is improving.

B.

Based on the total asset turnover, the company’s efficiency is deteriorating.

C.

Based on the total asset turnover, the company’s efficiency is improving.

解释：

C is correct.

The total asset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 and 324/0.5*(400+425)=0.79 in 2017, indicating the efficiency is improving.

请问A为什么不对？ 另外题目中哪里说明是说资金利用率是否有增加？

添加评论
1 个答案

lynn_品职助教 · 2022年11月17日

嗨，爱思考的PZer你好：


A选项的current raio是liquidity ratios，衡量的是一个公司可以支付短期债的能力的，然后A选项后面却说的是efficiency，前后不匹配。


efficiency是activity ratio, 衡量的是一个公司资产转化出reveune的效率，类似各种turnover的比率，例如C选项的total asset turnover。


这道题解题其实是要结合选项来看的，题干中没有提到资金利用率，但是三个选项都说the company’s efficiency is improving.因此是考察资金利用效率相关的知识点。

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 230

    浏览
相关问题

NO.PZ2018062004000124问题如下 The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct?A.Baseon the current ratio, the company’s efficienis improving.B.Baseon the totasset turnover, the company’s efficienis teriorating.C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 为什么A不对呢，计算下来确实答案变大了

2023-09-20 16:47 1 · 回答

NO.PZ2018062004000124问题如下The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct?A.Baseon the current ratio, the company’s efficienis improving.B.Baseon the totasset turnover, the company’s efficienis teriorating.C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 2016年的分母totasset中的350是怎么算出来的？400是表内给出的，350呢

2023-07-19 22:31 1 · 回答

NO.PZ2018062004000124 问题如下 The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct? A.Baseon the current ratio, the company’s efficienis improving. B.Baseon the totasset turnover, the company’s efficienis teriorating. C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 如果不考虑，算current ratio的话，current liability是负值，那么在计算current ratio时分母，current liability是带入负值还是绝对值？

2023-04-14 14:08 2 · 回答

NO.PZ2018062004000124 问题如下 The company’s totassets year-en2015 were $ 350 million. Whiof the following is most correct? A.Baseon the current ratio, the company’s efficienis improving. B.Baseon the totasset turnover, the company’s efficienis teriorating. C.Baseon the totasset turnover, the company’s efficienis improving. C is correct. The totasset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 an324/0.5*(400+425)=0.79 in 2017, incating the efficienis improving. 本题目中有明确给出逐年的利息给付金额。在计算ROA过程中，为什么不需要将其分子加回税后利息的部分再做计算呢？

2022-08-17 12:38 1 · 回答