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Churning · 2021年04月28日

老师问下这道题

  1. CFA II
  2. FRA

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

为什么把investment从ABC公司的Asset中减去

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已采纳答案

纠纠_品职答疑助手 · 2021年04月30日

嗨，爱思考的PZer你好：


因为这道题目的题目设定就是 “Please calculate the ABC’s asset turnover ratio if excluding the investment in associates”

要求的就是不算investment的turnover ratio

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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