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月之流离 · 2019年12月24日

问一道题：NO.PZ2018062004000127

  1. CFA I
  2. FRA

问题如下：

Based upon the following statements,which of the following is most accurate with regard to the company’s profitability?

选项：

A.

Based on the interest coverage ratio,the company’s profitability is deteriorating.

B.

Based on the net profit margin,the company’s profitability is deteriorating.

C.

Based on the net profit margin,the company’s profitability is improving.

解释：

B is correct.Its net profit margin is 20/100=0.2 for 2016 and 50/324=0.15 for 2017,indicating the company’s profitability is deteriorating.

3个选项都可以解答一下吗？

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1 个答案

Olive_品职助教 · 2019年12月25日

嗨，努力学习的PZer你好：


题目问的是 profitability ，那么选项A可以排除，interest coverage ratio是衡量solvency的。

net profit margin=NI/sales，衡量盈利能力，解析里有net profit margin的计算结果，从结果来看，net profit margin是在降低的，因此选B。


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