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佳酿延龄 · 2024年12月10日

负债与资产的比率

NO.PZ2024010504000012

问题如下:

A portfolio analyst is modeling the potential impact of a safety incident with multiple fatalities on its mining sector holdings. Which of the following ratios is most likely to be affected as a result?

选项:

A.Asset turnover

B.Days of receivables

C.Liabilities-to-assets ratio

解释:

C is correct. A safety incident is most likely to result in increased costs and liabilities for fines, lawsuits, and equipment with better safety features. The liabilities-to-assets ratio will be most directly affected by the increased liabilities. Asset turnover and days of receivables are not directly affected by either expenses or liabilities.

负债与资产的比率在这章的哪页有介绍?


1 个答案

pzqa38 · 2024年12月11日

嗨,爱思考的PZer你好:


您好,讲义当中是讲到了比率在投资当中的应用~

就是这个知识点,但是具体的选项中的比率没有提到,CFA协会本身是财经培训,默认学ESG的都是有投资基础的。



常见的比率有以下几个,您大概了解即可,不会考得太难~

资产周转率 = 营业收入/平均总资产

杠杆比率 = 总资产/所有者权益

流动比率 = 流动资产/流动负债

速动比率 = 速动资产/流动负债,其中速动资产包括现金及现金等价物、应收账款、应收票据等流动性非常高的资产,不含存货。

总资产周转率 = 营业收入/平均总资产

应收账款周转率 = 营业收入/平均应收账款

应收账款天数 = 365/应收账款周转率


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