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哇哈哈哈 · 2023年11月04日

为什么不用average total asset 计算?

NO.PZ2023020602000107

问题如下:

The following information was taken from the financial statements and notes to the financial statements of a company that accounts for its inventory on a LIFO basis.


If the company had reported on a FIFO basis and the additional tax liability arising from restatement resulted in an immediate reduction in cash, its 2014 return on assets (using 2014 assets only) would be:

选项:

A.6.2%. B.6.4%. C.7.7%.

解释:

The net income and total assets both need to be adjusted to what they would have been under the FIFO method.Return on assets = (Net income/Total assets) × 100= (391.4/6,148.3) × 100= 6.36%Under FIFO, total assets increase by the LIFO reserve but decrease by the cash paid for the cumulative amount of additional income taxes that would arise. Net income will be higher under FIFO as a result of lower COGS—that is, the increase in the LIFO reserve—but will be reduced by the taxes paid on the increase in operating profit.


为什么不用average total asset 计算?

1 个答案
已采纳答案

lynn_品职助教 · 2023年11月05日

嗨,爱思考的PZer你好:


为什么不用average total asset 计算?


ROA有下面三种计算


1、ROA = 净利润 / 总资产


这是最常见的ROA计算公式,将企业的净利润除以总资产,以反映企业在特定期间内利用其全部资产创造的利润。


2、ROA = (净利润 + 利息费用(1 - 税率)) / 平均总资产


这个公式考虑了企业的利息费用,以及税率的影响。净利润加上利息费用的差异部分是税前利润,通过乘以(1 - 税率)可以获得税后利润。平均总资产是指企业在某一期间内的平均资产总额,通常是将期初总资产和期末总资产的平均值。


3、ROA = (销售净利润率 × 总资产周转率)


这个公式是借用了杜邦分析法 ROE = NI/sales * sales / assets * assets/ equity


将ROA分解为两个组成部分:销售净利润率和总资产周转率。销售净利润率表示企业在销售中获得的净利润占销售额的比例,而总资产周转率表示企业每单位资产产生的销售额。将这两个指标相乘可以得到ROA。


本题是选择了第一个公式来计算Return on assets = (Net income/Total assets) × 100= (391.4/6,148.3) × 100= 6.36%


假如要用average tatal asset那么就要用第二个公式,但是题目没有直接给出分子需要的数字。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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