开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

一只可爱的猪 · 2021年05月02日

Net price realization and mix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。

* 问题详情,请 查看题干

NO.PZ201812100100000404

问题如下:

What is the best response to Question 1?

选项:

A.

Yes

B.

No, because it would reduce organic sales growth

C.

No, because it would reduce net price realization and mix

解释:

A is correct.

Net sales growth equals organic sales growth plus or minus the effects of acquisitions, divestitures, and foreign exchange. A foreign currency translation loss would reduce net sales growth. Thus the answer to Question 1 is yes.

解析:B选项organic sales growth是剔除了并购(acquisition)、剥离(divestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。C选项Net price realization and mix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currency translation loss会降低net sales growth。

老师,这个名词出自哪里,还有相关的总结吗

2 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年05月02日

嗨,努力学习的PZer你好:


这个同学就当一个普通的名词记录下吧,这个不是知识点。

net price realization就是当成是price。

mix就是sales mix是销售组合,比如说是山东西瓜贵,东北西瓜便宜。如果东北西瓜卖的多,虽然每个西瓜品种没有降价,西瓜数量也没少卖,但是销售额就会降低。这个就是mix影响。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

纠纠_品职答疑助手 · 2021年05月02日

嗨,爱思考的PZer你好:


这个知识点在讲义的208页。关于汇率影响披露的知识点,同学可以把讲义看一下。



Sales Growth Issue: for a multinational company, sales growth is driven by

•changes in volume and price ( more sustainable

•changes in the exchange rates


Organic Sales Growth: a non GAAP measure of sales growth excluding the impacts of acquisitions, divestitures and foreign exchange .

•This provides investors with a more complete understanding of underlying sales trends by providing sales growth on a consistent basis .

•one of the measures used to evaluate senior management and determine their at risk compensation.


Foreign Exchange Risks

•Disclosures about the effects of currency fluctuations include sensitivity analysis.

•describe the major sources of foreign exchange risk.

•disclose the profit impact of a given change in exchange rates.

----------------------------------------------
努力的时光都是限量版,加油!

  • 2

    回答
  • 1

    关注
  • 1179

    浏览
相关问题

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 net prirealization anmix这个概念在讲义的哪里出现过呢?麻烦老师指点,谢谢

2024-03-19 14:30 1 · 回答

NO.PZ201812100100000404问题如下 Whis the best response to Question 1? A.YesB.No, because it woulreorganic sales growthC.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。这里的外币汇率贬值,意味着外币不值钱了,购买力下降,那本币的产品价格会相应升高,但是由于购买力下降,该产品的销售量也会受影响,那这里的organic sales growth 实际上是无法正确判断走向的;基于此,为什么net sales growth 会随外币汇率贬值而降低?

2023-09-17 11:26 2 · 回答

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 这道题不知道考点考的哪里了,能否截取讲义的图

2023-04-08 15:16 1 · 回答

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 这个是之前给的答案,我想再进一步问。同样的loccurrency的金额,FB越是贬值,在折算报告上的NVK的计价金额就变少了。以本题为例按照题目的汇率数字假设 2016年 销售,4345FB,2017年销售,4351FB,虽然本地销售由增长,但是折算成NVK没有增加都是1000NVK。请问这个贬值的影响,会计分录怎么体现到SALES上去呢?是合并子公司报表的时候,子公司在TRANSLATION的时候,SALES相比没有PRECIATION降低,合并的时候就少了,这样理解对么?

2022-08-15 15:09 1 · 回答

NO.PZ201812100100000404 问题如下 Whis the best response to Question 1? A.Yes B.No, because it woulreorganic sales growth C.No, because it woulrenet prirealization anmix A is correct.Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. A foreign currentranslation loss woulrenet sales growth. Thus the answer to Question 1 is yes.解析Borganic sales growth是剔除了并购(acquisition)、剥离(vestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。CNet prirealization anmix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currentranslation loss会降低net sales growth。 Net sales growth equals organic sales growth plus or minus the effects of acquisitions, vestitures, anforeign exchange. 那Net sales growth =organic sales growth加还是减the effects of foreign exchange?如果是加号,那么外币汇率下降会引起兑换成本币的金额减少,由汇率变动引起的增长率就会小一些,net sales growth下降

2022-05-22 17:45 1 · 回答