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Chinazdk · 2023年12月15日

3500 从哪里来的

NO.PZ2023081403000141

问题如下:

Q. The company’s total assets at year-end FY9 were GBP3,500 million. Which of the following choices best describes reasonable conclusions an analyst might make about the company’s efficiency?

The following data appear in the five-year summary of a major international company. A business combination with another major manufacturer took place in FY13.

Exhibit 1:

Five-Year Summary of a Major International Company

选项:

A.Comparing FY14 with FY10, the company’s efficiency deteriorated, as indicated by its current ratio.

B.Comparing FY14 with FY10, the company’s efficiency deteriorated due to asset growth faster than turnover revenue growth.

C.Comparing FY14 with FY10, the company’s efficiency improved, as indicated by a total asset turnover ratio of 0.86 compared with 0.64.

解释:

B is correct. The company’s efficiency deteriorated, as indicated by the decline in its total asset turnover ratio from 1.11 {= 4,390/[(4,384 + 3,500)/2]} for FY10 to 0.87 {= 11,366/[(12,250 + 13,799)/2]} for FY14. The decline in the total asset turnover ratio resulted from an increase in average total assets from GBP3,942 [= (4,384 + 3,500)/2] for FY10 to GBP13,024.5 for FY14, an increase of 230 percent, compared with an increase in revenue from GBP4,390 in FY10 to GBP11,366 in FY14, an increase of only 159 percent. The current ratio is not an indicator of efficiency.

计算FY 10 average asset 时 3500 这个数字从哪里来的?

1 个答案

lynn_品职助教 · 2023年12月17日

嗨,从没放弃的小努力你好:


首先这道题的C选项,是看每单位资产能创造多少的效益。


如果资产在增加,但资产所带来的效益增长的速度小于资产本身增长的幅度,那么efficiency就在降低。


计算FY 10 average asset 时 3500 这个数字从哪里来的?


因为这里的Asset 需要的是平均数,也就是拿本年年末和上年年初的数字做一个加权平均。


3500是2009年年末的数字题干中有,这句话:The company’s total assets at year-end FY9 were GBP3,500 million.没在表中特别容易漏掉。


12250是2013年末的数字,表格中FY 2013对应的Total Asset 里面有。

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