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Yang · 2020年11月07日

问一道题:NO.PZ2018111303000084

问题如下:

Analyst collected the information about ABC company in the following table:

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项:

A.

0.95

B.

0.89

C.

0.91

解释:

A is correct.

考点:investment in associates

解析:

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去,因为这里用的都是average,所以我们也计算一个平均数,(196+150)/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

既然Asset 部分要减去 investment Asset,那当时投资的时候,投入的现金是不是应该加回来?

1 个答案

王琛_品职助教 · 2020年11月08日

- 请参考:https://class.pzacademy.com/qa/38052

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