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*Baby 8 肖闲* · 2021年04月02日

请问一下

  1. CFA I
  2. FRA

NO.PZ2016012102000160

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.

题干从哪里知道是短期付息债券呢？还是说只要是ST就要加上呢？
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1 个答案

纠纠_品职答疑助手 · 2021年04月05日

嗨，努力学习的PZer你好：


如果看到 “Debt” 这个字眼一般都是要付利息的，不管是长期还是短期。

一般看到Accounts payable一般都是不要付利息的。

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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

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So 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​=0.714 inclus 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 = 35k bt-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。 算equity时把它减掉了，但是算bt时又没加进去，怎么理解accrueliability？

2022-01-17 19:05 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So 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​=0.714 inclus 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 = 35k bt-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。 to-E 是长期偿债能力指标，为什么要加上短期债？虽然知道都是债，问题的点是在要求算长期偿债能力指标的时候为什么要把短期债算进去？

2021-12-14 00:52 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So 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​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.Leverage ratio几个指标里的是有interest bearing的都算作分子嘛

2021-10-09 17:02 1 · 回答