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庄鑫 · 2022年08月17日

这道题目的ROA的分子为什么不用加回interest*(1-tax)

  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.

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？

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已采纳答案

Kiko_品职助教 · 2022年08月17日

嗨，从没放弃的小努力你好：


题目不是求asset turnover 吗，哪里求ROA了啊？

Total asset turnover = net revenue/ average total assets

Return on assets (ROA) = [NI + interest (1-t)] / average total assets

这两个公式不要搞混了哈。

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