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过儿 · 2021年09月28日

财务报表

没想明白这里周转率的might decrease,

如果是might decrease, 那也might increase咯?b也不错?

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What conclusion can be drawn according to the following table?

您的回答A, 正确答案是: C

A

The company’s total asset turnover may increase and its leverage may decrease.

B

The company’s total asset turnover may increase and its leverage may increase.

C

正确The company’s total asset turnover may decrease and its leverage may increase.

数据统计(全部)

做对次数: 814

做错次数: 307

正确率: 72.61%

数据统计(个人)

做对次数: 1

做错次数: 1

正确率: 50.00%

解析

C is correct.According to DuPont analysis,ROE=ROA*Leverage=Net profit margin*Total asset turnover*Leverage.Since ROE increased and ROA decreased,leverage would increase.Since net profit margin increased and ROA decreased,total asset turnover might decrease.

1 个答案

Kiko_品职助教 · 2021年09月28日

嗨,努力学习的PZer你好:


这道题之前有学员问过,老师回答的也很详细~我把讲解复制过来你看下。


总资产周转率=revenue/asset

ROA=NI/ASSET=NI/REVENUE *(REVENUE/ASSET)=net profit margin*total asset turnover

ROA在下降,而net profit margin在上升,所以只有可能是total asset turnover下降导致的ROA的下降

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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