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甜甜 · 2022年09月13日

return on sales的公式是什么?

NO.PZ2019120301000179

问题如下:

Question In a period of rising prices, when compared with a company that uses weighted average cost for inventory, a company using FIFO will most likely report higher values for its:

选项:

A.inventory turnover.

B.return on sales.

C.debt-to-equity ratio.

解释:

Solution

B is correct. In periods of rising prices, FIFO results in a higher inventory value and a lower cost of goods sold and thus a higher net income. The higher net income increases return on sales. The higher reported net income also increases retained earnings and thus results in a lower debt-to-equity ratio, not a higher one. The combination of higher inventory and lower cost of goods sold (CGS) decreases inventory turnover (CGS/Inventory).

A is incorrect. The combination of higher inventory and lower cost of goods sold decreases inventory turnover (CGS/Inventory).

C is incorrect. The higher reported net income increases retained earnings and therefore results in a lower debt-to-equity ratio, not a higher one.

return on sales的公式是什么?

1 个答案
已采纳答案

Kiko_品职助教 · 2022年09月14日

嗨,努力学习的PZer你好:


return on sales=NI/Revenue

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努力的时光都是限量版,加油!

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