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mars · 2024年10月13日

为什么b对？

  1. CFA I
  2. FRA

NO.PZ2023081403000037

问题如下：

Q. Which of the following would an analyst most likely be able to determine from a common-size analysis of a company’s balance sheet over several periods?

选项：

A.An increase or decrease in sales

B.An increase or decrease in financial leverage

C.A more efficient or less efficient use of assets

解释：

B is correct. A common-size balance sheet analysis provides information about the composition of the balance sheet and it changes over time. As a result, it can provide information about an increase or decrease in a company’s financial leverage.

common size b/s不是b/s任何一项➗assets吗？而financial leverage是用asset➗equity

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1 个答案

王园圆_品职助教 · 2024年10月13日

同学你好，本题问以下哪个关于common sized B/S表的说法是正确的

我们知道，common sized B/S表的每一项都被表示成了占asset比例的一个比例值，所以Equity这个项目不同会计期间也被表示成了不同的占asset的比例。我们直接把这个值做倒数，不就相当于知道了每一期的financial leverage的值了吗？譬如08年是40%，09年是50%，那都做倒数，就知道08年financial leverage2.5，09年时2，那财务杠杆就是在下降的——确实只需要通过common sized B/S表就可以直接出结论了哦

而A选项说的是sales的变化，而B/S表根本没有sales的变化，所以A肯定不能选

C选项说的是资产使用效率也就是 sales/assets的比值，同样需要用到I/S表的数据，光靠B/S表不能搞定，C也不能选

所以最后无论是排除法还是单独考量，都应该选B哦

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