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SYc · 2024年03月02日

麻烦解释下impairment write-downs of long-lived assets 呢?

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.

麻烦解释下impairment write-downs of long-lived assets 呢?

1 个答案

lynn_品职助教 · 2024年03月03日

嗨,从没放弃的小努力你好:


这道题考察的知识点是impairment write-downs of long-lived assets 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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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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