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老王1030 · 2023年09月06日

为啥

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NO.PZ2023081403000037

问题如下：

Q. Which of the following would an analyst most likely be able to determine from a common-size analysis of a company’s balance sheet over several periods?

选项：

A.An increase or decrease in sales B.An increase or decrease in financial leverage C.A more efficient or less efficient use of assets

解释：

B is correct. A common-size balance sheet analysis provides information about the composition of the balance sheet and it changes over time. As a result, it can provide information about an increase or decrease in a company’s financial leverage.

为啥

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王园圆_品职助教 · 2023年09月06日

同学你好，请看以下讲义关于common size B/S的截图

本题问的是通过common size B/S 几个会计期间的数值的表现，分析师最可能能得到公司的哪些信息

A 说的是sales的增长和下降——B/S表根本不包含sales的信息，所以A错

B说财务刚刚的上升和下降——财务杠杆就是assets/ equity，通过以下common size B/S表倒数第四行（45%）Equity占asset的比例的值进行倒数就可以知道当期的财务杠杆，然后观察几期这个比值的变化情况，就可以知道财务杠杆是上升还是下降了，所以B对

C 说利用资产是更有效还是更无效了——这个一般是看asset turnover指标，也就是Sales/Asset的值的变化情况得到的，也就需要用到sales的值，而common size B/S只有asset的值，无法计算该ratio，所以C错

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