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庄园monar · 2022年09月29日

ROA的分子不是NI+interest(1t)吗？并不等于NI啊？

  1. CFA I
  2. FRA

NO.PZ2018062004000129

问题如下：

What conclusion can be drawn according to the following table?

选项：

A.

The company’s total asset turnover may increase and its leverage may decrease.

B.

The company’s total asset turnover may increase and its leverage may increase.

C.

The company’s total asset turnover may decrease and its leverage may increase.

解释：

C is correct.According to DuPont analysis,ROE=ROA*Leverage=Net profit margin*Total asset turnover*Leverage.Since ROE increased and ROA decreased,leverage would increase.Since net profit margin increased and ROA decreased,total asset turnover might decrease.

ROA的分子不是NI+interest(1t)吗？并不等于NI啊？

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王园圆_品职助教 · 2022年09月29日

嗨，从没放弃的小努力你好：


同学你好，是的，讲义上确实ROA用的NI+interest(1-t)做分子。讲义的公式更精准

但是实际应用中一般我们都是直接用NI做分子的。

尤其在做ROE的分解计算的时候，一般我们也不用平均值做分母，此时题目解析的结论是可以直接用的

如果题目不是特别的专门要我们求解ROA，而是利用ROA作为桥梁去得到一些结论的话，或是非财务这门课程中，同学可以用简化的ROA=NI/asset来计算哦

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