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Olivia.W🌸 · 2024年08月30日

啥意思啊

  1. CFA I
  2. FRA

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.

啥意思啊

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1 个答案

lynn_品职助教 · 2024年08月31日

嗨，努力学习的PZer你好：


这道题考察的知识点是长期资产减值，


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。


利润表中增加长期资产减值损失，因此NI减小，NI进入equity中的retained earnings，因此equity减少。这里是十分重要也是比较难的一个点，即表间的勾稽关系。

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