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

王秋宇 · 2022年10月10日

这个accrued liabilities是什么意思

  1. CFA I
  2. FRA

NO.PZ2016012102000160

问题如下：

At the end of last year, PZ company 's assets and liabilities were as follows:

Based on this table, which of the following statements is correct?

选项：

A.

PZ company 's debt-to-equity ratio is 0.71

B.

PZ company 's debt-to-equity ratio is 1.14

C.

PZ company 's debt-to-equity ratio is 0.57.

解释：

A is correct.

Assets = Liabilities + Equity

So Equity = $75,000-$15,000-$5,000-$20,000=$35,000.

DebtEquity=5,000+20,00035,000=0.714\frac{Debt}{Equity}=\frac{5,000+20,000}{35,000}=0.714

Debt includes interest bearing liabilities only. Thus, accrued liabilities are not debt.

考点：debt-to-equity ratio的计算

资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k

debt-to-equity ratio = Debt / Equity = (5k+20k) / 35k = 0.714

债务(debt)仅包括计息负债, 预提负债(accrued liabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。

accrued liabilities都包括什么，可否举个例子

添加评论
1 个答案

Kiko_品职助教 · 2022年10月11日

嗨，爱思考的PZer你好：


accrued liabilities，比如 应付账款，应付职工薪酬

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 430

    浏览
相关问题

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt. 考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k bt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714 债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 算equity时把它减掉了，但是算bt时又没加进去，怎么理解accrueliability？

2022-01-17 19:05 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt. 考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k bt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714 债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 to-E 是长期偿债能力指标，为什么要加上短期债？虽然知道都是债，问题的点是在要求算长期偿债能力指标的时候为什么要把短期债算进去？

2021-12-14 00:52 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.Leverage ratio几个指标里的是有interest bearing的都算作分子嘛

2021-10-09 17:02 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.题干从哪里知道是短期付息债券呢？还是说只要是ST就要加上呢？

2021-04-02 23:35 1 · 回答