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张莹莹 · 2024年02月28日

进一步解释该题

  1. ESG
  2. Social factors

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

请解释该题的题意和答案

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1 个答案
已采纳答案

pzqa38 · 2024年02月28日

嗨，爱思考的PZer你好：


这个问题考察的是财务比率分析在特定情境下的应用，具体是在一个采矿公司发生多人死亡的安全事故后，分析该事件对投资组合中采矿行业持股的潜在影响。题目询问的是哪个财务比率最有可能受到影响。

题意解释

  • 安全事故导致的直接后果：通常包括罚款、诉讼费用增加以及为了提高安全性而更新或增加设备的成本。这些因素都会直接增加公司的负债。
  • 财务比率的影响：题目中提到的三个选项分别衡量不同的财务维度：A. 资产周转率（Asset turnover）：衡量公司利用其资产产生收入的效率。这个比率主要反映销售和资产的关系，与安全事故导致的直接成本和负债增加关系不大。
  • B. 应收账款天数（Days of receivables）：反映公司收回应收账款所需的平均时间。这个指标主要与收入回收效率有关，与事故导致的负债增加无直接联系。
  • C. 负债与资产比率（Liabilities-to-assets ratio）：衡量公司负债占资产的比例，是一个关键的财务健康指标。在安全事故导致负债增加的情况下，这个比率会直接受到影响。

答案解释

基于上述分析，选项C是最合适的答案。安全事故可能导致公司面临更高的罚款、诉讼费用和安全设备升级的成本，这些都会增加公司的负债。由于负债与资产比率直接反映了公司的负债水平，因此这个比率最有可能受到安全事故的影响。与此同时，资产周转率和应收账款天数并不直接受到费用或负债增加的影响，因此不太可能因为安全事故而发生显著变化。

总结来说，一个采矿公司发生的安全事故不仅会对公司的声誉和运营产生影响，还会通过增加负债直接影响到公司的财务状况，尤其是负债与资产比率。

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