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Ivana 🍭 · 2022年11月15日

请问A为什么不对？

  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.

请问A为什么不对？ 另外题目中哪里说明是说资金利用率是否有增加？

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1 个答案

lynn_品职助教 · 2022年11月17日

嗨，爱思考的PZer你好：


A选项的current raio是liquidity ratios，衡量的是一个公司可以支付短期债的能力的，然后A选项后面却说的是efficiency，前后不匹配。


efficiency是activity ratio, 衡量的是一个公司资产转化出reveune的效率，类似各种turnover的比率，例如C选项的total asset turnover。


这道题解题其实是要结合选项来看的，题干中没有提到资金利用率，但是三个选项都说the company’s efficiency is improving.因此是考察资金利用效率相关的知识点。

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