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

暴走的小七 · 2023年04月08日

这道题不知道考点考的哪里了,能否截取讲义的图

* 问题详情,请 查看题干

NO.PZ201812100100000404

问题如下:

What is the best response to Question 1?

选项:

A.

Yes

B.

No, because it would reduce organic sales growth

C.

No, because it would reduce net price realization and mix

解释:

A is correct.

Net sales growth equals organic sales growth plus or minus the effects of acquisitions, divestitures, and foreign exchange. A foreign currency translation loss would reduce net sales growth. Thus the answer to Question 1 is yes.

解析:B选项organic sales growth是剔除了并购(acquisition)、剥离(divestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。C选项Net price realization and mix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currency translation loss会降低net sales growth。

这道题不知道考点考的哪里了,能否截取讲义的图

1 个答案

王园圆_品职助教 · 2023年04月08日

嗨,从没放弃的小努力你好:


同学你好,请看以下讲义截图

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

  • 1

    回答
  • 0

    关注
  • 506

    浏览
相关问题

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 net prirealization anmix这个概念在讲义的哪里出现过呢?麻烦老师指点,谢谢

2024-03-19 14:30 1 · 回答

NO.PZ201812100100000404问题如下 Whis the best response to Question 1? A.YesB.No, because it woulreorganic sales growthC.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。这里的外币汇率贬值,意味着外币不值钱了,购买力下降,那本币的产品价格会相应升高,但是由于购买力下降,该产品的销售量也会受影响,那这里的organic sales growth 实际上是无法正确判断走向的;基于此,为什么net sales growth 会随外币汇率贬值而降低?

2023-09-17 11:26 2 · 回答

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 这个是之前给的答案,我想再进一步问。同样的loccurrency的金额,FB越是贬值,在折算报告上的NVK的计价金额就变少了。以本题为例按照题目的汇率数字假设 2016年 销售,4345FB,2017年销售,4351FB,虽然本地销售由增长,但是折算成NVK没有增加都是1000NVK。请问这个贬值的影响,会计分录怎么体现到SALES上去呢?是合并子公司报表的时候,子公司在TRANSLATION的时候,SALES相比没有PRECIATION降低,合并的时候就少了,这样理解对么?

2022-08-15 15:09 1 · 回答

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. 那Net sales growth =organic sales growth加还是减the effects of foreign exchange?如果是加号,那么外币汇率下降会引起兑换成本币的金额减少,由汇率变动引起的增长率就会小一些,net sales growth下降

2022-05-22 17:45 1 · 回答