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Captain America · 2023年04月09日

后三项不都是equity吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000126

问题如下：

Based upon the following statements,which of the following is most accurate with regard to the company’s solvency?

选项：

A.

Based on the return on equity,the company’s solvency is deteriorating.

B.

Based on the debt-to-equity ratio,the company’s solvency is deteriorating.

C.

Based on the debt-to-equity ratio,the company’s solvency is improving.

解释：

C is correct.Its debt-to-equity ratio is 200/100=2 for 2016 and 25/325=0.077 for 2017,indicating the company’s solvency is improving.

后三项不是equity是什么呢？

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lynn_品职助教 · 2023年04月12日

嗨，努力学习的PZer你好：


后三项同学是指shareholder‘s funds、minority interest和capital employed吗？


capital employed = shareholder's funds+fixed liabilities


Capital employed 是指投入的资金包括equity和Long term libility 。


但是这道题我们还是按照Asset- liability= equity来计算，也就是100。


minority interest是少数股东权益，子公司股东权益中不属于母公司的部分，在合并报表上的权益处列示，这道题里面恰好shareholder‘s funds、minority interest加起来也是100，但是这只是巧合，计算公式是A-L=E。


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