NO.PZ202304050100014503
问题如下：
(3) LSRC’s cash-flow-statement-based accruals ratio in 2012 is closest to:
选项：
A.1.8%
3.2%
4.9%
解释：
Numerator for 2012: Net income – (CFO + CFI) = 980 – (2,450 + –2,185) = 715
Net operating assets 2012: (Total assets – Cash and short-term investments) – (Liabilities – Total debt) = (22,570 – 260) – (16,500 – 9,125) = 14,935
Net operating assets 2011: = (21,480 – 540) – (15,215 – 8,675)=14,400
Denominator (Average NOA): (14,935 + 14,400/2 = 14,667.50
Cash-flow-statement-based accruals ratio = 4.9%
老师，您好！
基于现金流量表的accrual ratio计算公式：
这个的经济含义是啥啊？和基于资产负债算出来的结果不同，区别何在 ？ 谢谢！
