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

不忘初心 · 2023年09月07日

A为什么不对?

NO.PZ2022120701000042

问题如下:

A portfolio analyst is modeling the potential impact of a safety incident with multiple fatalities on its mining sector holdings Which of the following ratios is most likely to be affected as a result?

选项:

A.Asset turnover B.Days of receivables C.Liabilities-to-assets ratio

解释:

A safety incident is most likely to result in increased costs and liabilities for fines, lawsuits, and equipment with better safety features The liabilities-to-assets ratio will be most directly affected by the increased liabilities Asset turnover and days of receivables are not directly affected by either expenses or liabilities

收入不变,罚金费用增加,如果已支付罚金导致资产减少,是影响资产周转率的。如果未支付罚金导致应付增加,则影响资产负债率。是从这个角度考虑吗?

1 个答案

Tina_品职助教 · 2023年09月08日

嗨,努力学习的PZer你好:


此题问,当讨论一个安全事件及其对采矿行业的潜在影响时,需要考虑的关键是:此事件对公司财务报表的哪些部分会产生直接影响?接下来,我们逐一审查这三个比率:

  • 资产周转率 (Asset turnover):这是一个衡量企业效率的指标,表示公司如何使用其资产来产生销售收入。计算方法为销售收入除以总资产。安全事故导致的罚款和费用会增加公司的支出,但并不直接影响其收入。但是,如果由于罚金支付导致资产减少,这将影响资产周转率,因为在相同的收入下,总资产减少会导致资产周转率上升。
  • 应收账款天数 (Days of receivables):这表示公司需要多长时间收回其应收账款。它与公司的收入周期和客户支付速度有关。安全事件不太可能直接影响这个比率,除非它以某种方式影响到公司的销售策略或客户支付习惯。
  • 资产负债率 (Liabilities-to-assets ratio):这表示公司的总负债与其总资产之间的关系。如果公司因为安全事故产生了额外的负债(如罚款、诉讼费用等未支付的费用),这将会增加总负债,从而增加资产负债率。

从这三个比率中,当发生安全事故时,资产负债率最有可能直接受到影响。尽管资产周转率也可能受到影响,但它不如资产负债率那么直接或显著。安全事故可能导致的罚款和法律费用等直接成本,更可能直接影响到公司的总负债,从而影响资产负债率。

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

  • 1

    回答
  • 4

    关注
  • 492

    浏览
相关问题

NO.PZ2022120701000042问题如下 A portfolio analyst is moling the potentiimpaof a safety incint with multiple fatalities on its mining sector holngs. Whiof the following ratios is most likely to affectea result? A.Asset turnoverB.ys of receivablesC.Liabilities-to-assets ratioA safety incint is most likely to result in increasecosts anliabilities for fines, lawsuits, anequipment with better safety features The liabilities-to-assets ratio will most rectly affectethe increaseliabilities Asset turnover anys of receivables are not rectly affecteeither expenses or liabilities请该题的题意和答案

2024-02-28 13:00 1 · 回答

NO.PZ2022120701000042问题如下 A portfolio analyst is moling the potentiimpaof a safety incint with multiple fatalities on its mining sector holngs. Whiof the following ratios is most likely to affectea result? A.Asset turnoverB.ys of receivablesC.Liabilities-to-assets ratioA safety incint is most likely to result in increasecosts anliabilities for fines, lawsuits, anequipment with better safety features The liabilities-to-assets ratio will most rectly affectethe increaseliabilities Asset turnover anys of receivables are not rectly affecteeither expenses or liabilities这些知识点目前的视频里一点都没有讲到啊,这些的意思没有说到过哦

2023-12-17 15:04 1 · 回答

NO.PZ2022120701000042 问题如下 A portfolio analyst is moling the potentiimpaof a safety incint with multiple fatalities on its mining sector holngs Whiof the following ratios is most likely to affectea result? A.Asset turnover B.ys of receivables C.Liabilities-to-assets ratio A safety incint is most likely to result in increasecosts anliabilities for fines, lawsuits, anequipment with better safety features The liabilities-to-assets ratio will most rectly affectethe increaseliabilities Asset turnover anys of receivables are not rectly affecteeither expenses or liabilities 老师,A为什么错了?资产周转率=本期销售收入净额/本期资产总额平均余额,死亡事故会导致赔偿,销售收入净额肯定下降了啊。谢谢!

2023-05-11 15:57 1 · 回答

NO.PZ2022120701000042问题如下A portfolio analyst is moling the potentiimpaof a safety incint with multiple fatalities on its mining sector holngs Whiof the following ratios is most likely to affectea result?A.Asset turnoverB.ys of receivablesC.Liabilities-to-assets ratioA safety incint is most likely to result in increasecosts anliabilities for fines, lawsuits, anequipment with better safety features The liabilities-to-assets ratio will most rectly affectethe increaseliabilities Asset turnover anys of receivables are not rectly affecteeither expenses or liabilities清回答以下疑问。aaaaaa

2023-04-27 15:22 1 · 回答