B选项为什么对

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.

请问老师financial leverage的计算方法在这一章的什么地方，看了其他解释也不是很明白

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1 个答案

王园圆_品职助教 · 2024年12月25日

同学你好，请看以下讲义截图，financial leverage不在B/S表这一章节，是在后面的Module 11 Financial Analysis Techniques这个章节里写到的

题目问只观察common-sized B/S表的话，以下哪个选项是可以看出变化趋势的

financial leverage = asset/equity——由于common-sized B/S就是所有项目都除以asset得到的结果，那financial leverage就正好等于equity/asset的倒数，相当于把两年的equity/asset的倒数进行比较就可以看出变化趋势，所以B选项正确

而A选项说的sales是I/S表的科目，B/S表根本没有，所以A错

C选项的efficient ratio就是下面截图黄色的内容，注意，需要计算efficient ratio，需要同时用到B/S表和I/S表的数据，所以光靠common-sized B/S是做不到计算这些ratio的，C错

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