关于将社会问题纳入财务比率分析对应的各种情景及相应的财务比率

嗨，从没放弃的小努力你好：

1. 对于“occupational health and safety issues (accident and fatalities), which can result in huge fines and liabilities”

- 主要影响资产负债率。英文是“Asset - Liability Ratio”。

2. 对于“human capital management issues, which can lead to greater operating costs if new employees need to be trained due to high employee turnover”

- 增加运营成本，会使成本费用利润率下降。这个一般不考比率。

3. 对于“supply chain issues, which can impact brand reputation and revenues if consumers choose to boycott certain products”

- 影响收入，比率对应：资产周转率 = 营业收入/平均总资产。英文是“Assets Turnover Ratio” 

4. 对于“local protests that lead to business disruptions at plants or factories”

- 影响收入，同上。

5. 对于“poor working conditions, which can result in issues with product safety”**

- 影响负债。对应的也是资产负债率。

这一部分不会考得很深入，了解即可。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！