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momo · 2023年09月09日

ratio decrease

  1. CFA I
  2. FRA

NO.PZ2023081403000038

问题如下：

Q. Defining total asset turnover as revenue divided by average total assets, all else equal, impairment write-downs of long-lived assets owned by a company will most likely result in an increase for that company in:

选项：

A.the debt-to-equity ratio but not the total asset turnover.

B.the total asset turnover but not the debt-to-equity ratio.

C.both the debt-to-equity ratio and the total asset turnover.

解释：

C is correct. Impairment write-downs reduce equity in the denominator of the debt-to-equity ratio but do not affect debt, so the debt-to-equity ratio is expected to increase. Impairment write-downs reduce total assets but do not affect revenue. Thus, total asset turnover is expected to increase.

为什么减少equity

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1 个答案

lynn_品职助教 · 2023年09月10日

嗨，从没放弃的小努力你好：


这道题考察的知识点是长期资产减值，

资产负债表上的资产减少，同时equity也会减少（因为利润表中会确认loss），负债不变，那么debt to equity ratio就变大，因为分母变小了。

Asset turnover变大，因为分子revenue不受影响，但是分母asset会变小。


利润表中增加长期资产减值损失，因此NI减小，NI进入equity中的retained earnings，因此equity减少。这里是十分重要也是比较难的一个点，即表间的勾稽关系，同学遇到这些情况后，可以试试在脑子里画出来这两个表，前期会很痛苦，但是养成习惯形成条件反射后，对整个三级的学习都是有益的。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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