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黄路迦 · 2023年02月19日

如下

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

为什么6125不减1780的20%算asset？

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RhettRay · 2023年04月08日

20%投资比例，不是proportion 合并方法，用了equity method，按照长期股权投资one line核算

1 个答案

袁园_品职助教 · 2023年02月20日

嗨，努力学习的PZer你好：


1780是这个子公司的账面价值资产，不能用这个值。我们要减的是母公司资产负债表上的投资账面价值。这两个不是一回事。

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努力的时光都是限量版，加油！

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