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momo · 2023年11月25日

write down

  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.

impairment write-down折旧减少不是asset增加吗

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1 个答案

lynn_品职助教 · 2023年11月26日

嗨，爱思考的PZer你好：


impairment write-down折旧减少不是asset增加吗


折旧是按照账面价值计算的，减值不影响折旧的值。


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。


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