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摩羯大小姐 · 2023年01月06日

这道题的解题思路是

NO.PZ2022120701000042

问题如下:

A portfolio analyst is modeling the potential impact of a safety incident with multiple fatalities on its mining sector holdings Which of the following ratios is most likely to be affected as a result?

选项:

A.Asset turnover

B.Days of receivables

C.Liabilities-to-assets ratio

解释:

A safety incident is most likely to result in increased costs and liabilities for fines, lawsuits, and equipment with better safety features The liabilities-to-assets ratio will be most directly affected by the increased liabilities Asset turnover and days of receivables are not directly affected by either expenses or liabilities

哪个知识点,怎么思考答案呢

1 个答案

净净_品职助教 · 2023年01月06日

嗨,从没放弃的小努力你好:


这道题考察的第四章最后一个知识点:Ratio Analysis and Financial Modelling。关于具体ESG因素对估值的影响会在第七章详细讲解。(第七章的核心内容:在对企业或者单一证券进行估值时需要考虑ESG的因素,因此要对财务数据或者估值模型进行调整。)

这道题中模拟一起安全事故对矿业股造成的多人死亡的潜在影响会直接导致负债的增加,源于fines, lawsuits, and equipment with better safety features,因此选择C选项。事故对企业资产端的影响是不确定的,A和B均是跟资产端有关的科目。这道题其实可以直接从纯金融,CFA的角度来理解。

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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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