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

早早 · 2023年03月19日

课后题-这道题的c选项可以解释下么?

Oceanaqua Apparel (OA) is a manufacturer of swimwear. Abbreviated common-size income statements and relevant industry data are presented below.

OA Common-Size Income Statement201520142013Net Revenues100.0%100.0%100.0%Cost of Sales64.362.559.5Gross Profit35.737.540.5Selling, General & Admin23.523.225.5Advertising0.52.93.1Operating Income11.711.411.9Interest Expense1.82.23.8Earnings Before Taxes9.99.28.1Taxes2.02.01.9Net Income7.97.26.2Swimwear IndustryGross Profit Margin38.4%39.1%40.7%Net Profit Margin7.16.86.1

Which statement about OA’s three-year financial performance is most accurate? OA’s:

  1. effective tax rate has been holding steady at approximately 2%.
  2. revenues per dollar of sales costs are falling over the time period.
  3. profit margins indicate performance superior to the industry average.


1 个答案

lynn_品职助教 · 2023年03月21日

嗨,爱思考的PZer你好:


这道题比较与众不同,遇到这种题我们最重要的是读题。


行业平均数据在整个Common-Size Income Statement 的最后三行,有提示“swimwear industry”的黑体字那里的下面给两行,就是题目给的行业平平均的数字了哦


C选项说公司的profit margin好于行业平均,可是题目里明明行业的gross profit margin(40.7%,39.1%,38.4%)从2013年到2015年都比公司的(40.5%,37.5%,35.5%)高,所以C选项的说法就是错误的哦。


----------------------------------------------
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
  • 294

    浏览
相关问题