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甜甜 · 2022年09月12日

other creditors and provisions(current)这一项为什么不算做total debt

  1. CFA I
  2. FRA

NO.PZ2019120301000118

问题如下：

The data in Exhibit 1 appear in the five-year summary of a major international company. A business combination with another major manufacturer took place in FY13.


Which of the following choices best describes reasonable conclusions an analyst might make about the company’s solvency?

选项：

A.Comparing FY14 with FY10, the company’s solvency improved, as indicated by an increase in its debt-to-assets ratio from 0.14 to 0.27.

B.Comparing FY14 with FY10, the company’s solvency deteriorated, as indicated by a decrease in interest coverage from 10.6 to 8.4.

C.Comparing FY14 with FY10, the company’s solvency improved, as indicated by the growth in its profits to GBP 645 million.

解释：

Solution

B is correct. Comparing FY14 with FY10, the company’s solvency deteriorated, as indicated by a decrease in interest coverage from 10.6 (= 844/80) in FY10 to 8.4 (= 1,579/188) in FY14. The debt-to-asset ratio increased from 0.14 (= 602/4,384) in FY10 to 0.27 (= 3,707/13,799) in FY14. This is also indicative of deteriorating solvency. In isolation, the amount of profits does not provide enough information to assess solvency.

other creditors and provisions(current)这一项为什么不算做total debt

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1 个答案

王园圆_品职助教 · 2022年09月13日

嗨，爱思考的PZer你好：


同学你好，因为Debt和liabilities是不同的，的标题是指的有息负债，而一般不做特殊说明，短期负债都是无息的，所以本题计算的debt的时候不能考虑current liabilities

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NO.PZ2019120301000118问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s solvency? A.Comparing FY14 with FY10, the company’s solvenimprove incateincrease in its bt-to-assets ratio from 0.14 to 0.27.B.Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s solvenimprove incatethe growth in its profits to G645 million.SolutionB is correct. Comparing FY14 with FY10, the company’s solventeriorate incatea crease in interest coverage from 10.6 (= 844/80) in FY10 to 8.4 (= 1,579/188) in FY14. The bt-to-asset ratio increasefrom 0.14 (= 602/4,384) in FY10 to 0.27 (= 3,707/13,799) in FY14. This is also incative of teriorating solvency. In isolation, the amount of profits es not provi enough information to assess solvency.请问这里bt-to- equity怎么算？

2022-09-07 07:32 1 · 回答