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VABE · 2022年09月04日

请问sales为什么变成100%？变化的表格是怎么来的？

  1. CFA I
  2. FRA

NO.PZ2019120301000055

问题如下：

Question

The following data is available on two companies that operate in the same industry:


Which of the following statements is most appropriate? Better margin performance will be reported by:

选项：

A.Company Y at the gross margin level and Company X at the operating margin level. B.Company Y at both the gross margin and operating margin levels. C.Company X at the gross margin level and Company Y at the operating margin level.

解释：

Solution

C is correct. Common size statements offer a convenient way to compare companies of different magnitudes. Company X reports better (higher) gross margin performance. Company Y reports better (higher) operating margin performance.


A is incorrect. On a common-size basis, Company Y has a lower gross margin, as discussed above. Company X has a lower operating margin as calculated above.

B is incorrect. On a common-size basis, Company Y has a lower gross margin.

变化的表格是怎么来的？这两个表格之间有转换关系吗？

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已采纳答案

王园圆_品职助教 · 2022年09月04日

嗨，从没放弃的小努力你好：


同学你好，解析中的方法是用了common-size I/S，但是除了sales，其他数据都省略了%的表示

就是将本公司的sales作为分母，而I/S表中的其他科目都是分子，计算出来的

举个例子：解析中的Company X ——cost of good sold按照以上的方法，就是用5.7/11.2 = 51%

解析中的Company Y ——gross margin按照以上的方法，就是用(14.5-7.7)/14.5 = 47%

讲义上相关内容如下

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

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