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

xxxxsdadas · 2021年08月01日

为什么最低就是质量最好呢

NO.PZ2020021601000010

问题如下:

Ivan Paulinic, an analyst at a large wealth management firm, meets with his supervisor to discuss adding financial institution equity securities to client portfolios.

Paulinic gathers data on three national banks that meet initial selection criteria but require further review. This information is shown in Exhibits 2, 3, and 4.

Based only on Exhibit 2, which of the following statements is correct?

选项:

A.

The quality of earnings for R- bank was the highest in 2009.

B.

Relative to the other banks, N- bank has the highest quality of earnings in 2017.

C.

Trading represented a sustainable revenue source for T- bank between 2005 and 2013.

解释:

B is correct.

The quality of earnings is directly related to the level of sustainable sources of income. Trading income tends to be volatile and not necessarily sustainable. Higher- quality income would be net interest income and fee- based service income. Because N- bank’s 2017 trading revenue contribution is the lowest relative to other banks, its quality of earnings would be considered the best of the three banks.

这道题的解题思路麻烦解释一下,看了解析,不明白为什么最低的就是质量最好的

1 个答案

纠纠_品职答疑助手 · 2021年08月03日

嗨,从没放弃的小努力你好:


earning的质量对于银行来说我们考虑两个方面:

第一方面:是会计估计的无偏性

第二方面:是盈利是否可持续,那么我们就看构成,也是这道题目的考点.

bank的earning主要分成trading, interest income和service 三个部分,相对来说 trading是最不稳定的,所以trading的占比越小就是质量越高.

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!