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benniewang · 2019年11月14日

问一道题:NO.PZ201512300100000702

* 问题详情,请 查看题干

问题如下:

2. The metric used by Fromm to assess Omikroon’s performance takes into account:

选项:

A.

degree of financial leverage.

B.

operating liabilities relative to operating assets.

C.

competitiveness relative to companies in other tax regimes.

解释:

Bis correct.

Return on invested capital is net operating profit minus adjusted taxes divided by invested capital, where invested capital is defined as operating assets minus operating liabilities.

题目里哪里可以得出这个结论?

1 个答案

maggie_品职助教 · 2019年11月15日

请看题目我给你截图:


所以F使用费指标是ROIC, 这个指标我们在讲义424页讲的,它的分母是OA-OL: