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xiaoe · 2023年08月25日

为什么选C

NO.PZ2023040501000077

问题如下:

Crawley starts a ratio analysis of Thames and Tagus, and he asks Chopra which ratios, if any, would be unaffected by choice of translation method for Tagus. The best answer Chopra can give to Crawley's question about which ratio would be unaffected is the:

选项:

A.

current ratio.

B.

operating profit margin.

C.

receivables turnover ratio.

解释:

The accounts receivable turnover ratio is calculated as sales/average accounts receivable. Under both the current method and the temporal method, both sales and accounts receivable are translated at the same rates: average for sales and year-end for accounts receivable (accounts receivable are a monetary asset for the temporal method). Therefore, this ratio would not be affected by the method of translation.

为什么选C

1 个答案

王园圆_品职助教 · 2023年08月25日

同学你好,本题问以下哪个ratio的计算不会受translation method的影响,也就是说该ratio的分子和分母无论哪种方法下用的汇率都是一样的,就不会受translation method的影响了

A current ratio = (cash+inventory+AR)/current liabilities,其中inventory在temporal method下用历史汇率,而current rate下用current rate,两次不同,会受影响,所以A错

B operating profit Margin=(sales-COGS - SG&A)/sales,其中COGS在temporal method下是用其对应的inventory的历史汇率转换,而current rate method下是用平均汇率,两者不一样,所以B错

C Receivable turnover = sales/AR,无论哪种方法下,分子都是用平均汇率,分母都是用current rate,不会改变,所以C对

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