NO.PZ2023112701000052
问题如下：
After reviewing the forecast, ABC’s management asks Soroka to estimate ABC’s ROIC for 20X2. ABC earned operating profit of $8,830, had an effective tax rate of 22%, and reported the balance sheet in Exhibit 2.
Exhibit 2 ABC Balance Sheet (end-of-period values)
Based on ABC’s balance sheet presented in Exhibit 2, Soroka should calculate:
选项：
A.average invested capital of $72,510 and ROIC of 9.50%.
B.average invested capital of $80,720 and ROIC of 10.94%.
C.average invested capital of $92,995 and ROIC of 9.50%.
解释：
Correct Answer: A
A is correct. To calculate ROIC, we can use the following formula:
average invested capital是啥
