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SYc · 2024年03月02日

麻烦解释下impairment write-downs of long-lived assets 呢？

  1. CFA I
  2. FRA

NO.PZ2023081403000038

问题如下：

Q. Defining total asset turnover as revenue divided by average total assets, all else equal, impairment write-downs of long-lived assets owned by a company will most likely result in an increase for that company in:

选项：

A.the debt-to-equity ratio but not the total asset turnover. B.the total asset turnover but not the debt-to-equity ratio. C.both the debt-to-equity ratio and the total asset turnover.

解释：

C is correct. Impairment write-downs reduce equity in the denominator of the debt-to-equity ratio but do not affect debt, so the debt-to-equity ratio is expected to increase. Impairment write-downs reduce total assets but do not affect revenue. Thus, total asset turnover is expected to increase.

麻烦解释下impairment write-downs of long-lived assets 呢？

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1 个答案

lynn_品职助教 · 2024年03月03日

嗨，从没放弃的小努力你好：


这道题考察的知识点是impairment write-downs of long-lived assets 长期资产减值，


资产负债表上的资产减少，同时equity也会减少（因为利润表中会确认loss），负债不变，那么debt to equity ratio就变大，因为分母变小了。


Asset turnover变大，因为分子revenue不受影响，但是分母asset会变小。


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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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