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珈柠 · 2024年07月19日

efficiency比率

NO.PZ2018062018000045

问题如下:

Company A uses the FIFO method while company B adopts the LIFO method. When the price tends to rise, company A will least likely to have higher:

选项:

A.

profitability.

B.

efficiency.

C.

liquidity.

解释:

B is correct. When the price tends to rise, inventory balance of company A tends to be higher and the cost of sales tends to be lower, which will result in higher gross margin, indicating higher profitability. It will also lead to lower inventory turnover, indicating lower efficiency. Higher inventory means higher current assets, so the current ratio of company A is higher, indicating higher liquidity.

用来衡量efficiency比率的是哪些公式?

1 个答案
已采纳答案

lynn_品职助教 · 2024年07月21日

嗨,爱思考的PZer你好:


efficiency是activity ratio,衡量的是一个公司资产转化出reveune的效率,类似各种turnover的比率,例如total asset turnover。

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