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momo · 2024年02月14日

b

NO.PZ2024011002000016

问题如下:

Income statements for two companies (A and B) and the common-size income statement for the industry are provided in the following table:

The best conclusion an analyst can make is that:

选项:

A.both companies' tax rates are higher than the industry average. B.Company B's interest rate is lower than the industry average. C.Company A earns a higher gross margin than both Company B and the industry.

解释:

Common-sized analysis of the income statements shows that Company A has a lower percentage cost of goods sold and thus a higher gross margin than the industry and Company B.


The tax rates for the companies are not higher than the industry. The interest rate is not a function of sales and cannot be analyzed on a common-size income statement. Tax rates are determined based on Taxes/Pretax earnings, not as a percentage of sales (as shown in common-size analysis).

b为什不对,interest expense除以sales减去两项费用

1 个答案

王园圆_品职助教 · 2024年02月14日

同学你好,interest rate是指贷款的利率,因该等于一笔贷款的本期利息,除以本贷款的本金

I/S表中根本就没有贷款本金的金额信息,也无法区分利息费用中到底对应几笔贷款,所以公司的interest rate根本算不出来,B肯定是错的

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