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南极耳语 · 2021年05月07日

turnover

NO.PZ2016012102000116

问题如下:

More Company expenses its development costs while Less Company capitalizes its development costs. Give all else is the same, Which of the following is most likely correct.

选项:

A.

More Company reports lower asset turnover than Less Company.

B.

More Company shows smoother earnings than Less Company.

C.

More Company reports lower assets than Less Company.

解释:

C is correct.

If company capitalizing its expenditures, asset and liability will increase,but company expenses its cost, asset will not increase, so asset turnover will be higher.

asset turnover explain carefully please,thanks!

my computer cannot input Chinese,sorry

1 个答案

纠纠_品职答疑助手 · 2021年05月09日

嗨,爱思考的PZer你好:


turnover就是周转率的意思,也就是一年能转几次, 表示公司资产的使用效率。

公式:asset turnover = revenue / asset

我们也可以理解为这点资产可以撬动多少倍的销售

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