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Mikan · 2021年01月10日

问一道题：NO.PZ2016012102000160 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

At the end of last year, PZ company 's assets and liabilities were as follows:

Based on this table, which of the following statements is correct?

选项：

A.

PZ company 's debt-to-equity ratio is 0.71

B.

PZ company 's debt-to-equity ratio is 1.14

C.

PZ company 's debt-to-equity ratio is 0.57.

解释：

A is correct.

Assets = Liabilities + Equity

So Equity = $75,000-$15,000-$5,000-$20,000=$35,000.

DebtEquity=5,000+20,00035,000=0.714\frac{Debt}{Equity}=\frac{5,000+20,000}{35,000}=0.714

Debt includes interest bearing liabilities only. Thus, accrued liabilities are not debt.

short term debt是短期债的话，bonds payable就是长期债嘛？两个有没有重叠的部分啊
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1 个答案

纠纠_品职答疑助手 · 2021年01月11日

嗨，从没放弃的小努力你好：


bonds payable 大部分是长期，所以默认是long term。

但是也有些是债权今年就到期，这部分题目中会特别指出来。在财报中也会单列出来今年就要到期的部分，这部分就是属于短期。


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NO.PZ2016012102000160问题如下 the enof last year, PZ company 's assets anliabilities were follows:Baseon this table, whiof the following statements is correct?A.PZ company 's bt-to-equity ratio is 0.71B.PZ company 's bt-to-equity ratio is 1.14C.PZ company 's bt-to-equity ratio is 0.57. A is correct.Assets = Liabilities + EquitySo Equity = $75,000-$15,000-$5,000-$20,000=$35,000.btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35kbt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 accrueliabilities都包括什么，可否举个例子

2022-10-10 17:21 1 · 回答

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