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

返回

闫旭 · 2022年01月17日

accrued liability怎么理解？

  1. CFA I
  2. FRA

NO.PZ2016012102000160

问题如下：

At the end of last year, PZ company 's assets and liabilities were as follows:

Based on this table, which of the following statements is correct?

选项：

A.

PZ company 's debt-to-equity ratio is 0.71

B.

PZ company 's debt-to-equity ratio is 1.14

C.

PZ company 's debt-to-equity ratio is 0.57.

解释：

A is correct.

Assets = Liabilities + Equity

So Equity = $75,000-$15,000-$5,000-$20,000=$35,000.

DebtEquity=5,000+20,00035,000=0.714\frac{Debt}{Equity}=\frac{5,000+20,000}{35,000}=0.714

Debt includes interest bearing liabilities only. Thus, accrued liabilities are not debt.

考点：debt-to-equity ratio的计算

资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k

debt-to-equity ratio = Debt / Equity = (5k+20k) / 35k = 0.714

债务(debt)仅包括计息负债, 预提负债(accrued liabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。

算equity时把它减掉了，但是算debt时又没加进去，怎么理解accrued liability？
添加评论
1 个答案

Kiko_品职助教 · 2022年01月18日

嗨，爱思考的PZer你好：


accrued liability是liability，但并不是debt，debt是指那些付利息的负债，而liability是负债的总和。accrued liability是基于会计上权责发生制产生的liability，但并非企业付息负债。

算equity的时候根据恒等式：资产 = 负债 + 权益。因为accrued liability包含在liability里面，所以算equity的时候把他剪掉了。

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

  • 1

    回答

  • 0

    关注

  • 604

    浏览
相关问题

NO.PZ2016012102000160问题如下 the enof last year, PZ company 's assets anliabilities were follows:Baseon this table, whiof the following statements is correct?A.PZ company 's bt-to-equity ratio is 0.71B.PZ company 's bt-to-equity ratio is 1.14C.PZ company 's bt-to-equity ratio is 0.57. A is correct.Assets = Liabilities + EquitySo Equity = $75,000-$15,000-$5,000-$20,000=$35,000.btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35kbt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 accrueliabilities都包括什么，可否举个例子

2022-10-10 17:21 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt. 考点bt-to-equity ratio的计算 资产 = 负债 + 权益 ，所以权益 = 75k - 15k - 5k - 20k = 35k bt-to-equity ratio = / Equity = (5k+20k) / 35k = 0.714 债务(bt)仅包括计息负债, 预提负债(accrueliabilities) 包含应付税费，应付职工薪酬等只是负债，无需支付利息，因此不算在分子内。 to-E 是长期偿债能力指标，为什么要加上短期债？虽然知道都是债，问题的点是在要求算长期偿债能力指标的时候为什么要把短期债算进去？

2021-12-14 00:52 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.Leverage ratio几个指标里的是有interest bearing的都算作分子嘛

2021-10-09 17:02 1 · 回答

NO.PZ2016012102000160 PZ company 's bt-to-equity ratio is 1.14 PZ company 's bt-to-equity ratio is 0.57. A is correct. Assets = Liabilities + Equity So Equity = $75,000-$15,000-$5,000-$20,000=$35,000. btEquity=5,000+20,00035,000=0.714\frac{bt}{Equity}=\frac{5,000+20,000}{35,000}=0.714Equitybt​=35,0005,000+20,000​=0.714 inclus interest bearing liabilities only. Thus, accrueliabilities are not bt.题干从哪里知道是短期付息债券呢？还是说只要是ST就要加上呢？

2021-04-02 23:35 1 · 回答