开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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？

添加评论
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。


----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 1

    关注

  • 480

    浏览
相关问题

NO.PZ2023081403000038 问题如下 Q. fining totasset turnover revenue viaverage totassets, all else equal, impairment write-wns of long-liveassets ownea company will most likely result in increase for thcompany in: A.the bt-to-equity ratio but not the totasset turnover. B.the totasset turnover but not the bt-to-equity ratio. C.both the bt-to-equity ratio anthe totasset turnover. C is correct. Impairment write-wns reequity in the nominator of the bt-to-equity ratio but not affebt, so the bt-to-equity ratio is expecteto increase. Impairment write-wns retotassets but not afferevenue. Thus, totasset turnover is expecteto increase. 啥意思啊

2024-08-30 18:22 1 · 回答

NO.PZ2023081403000038 问题如下 Q. fining totasset turnover revenue viaverage totassets, all else equal, impairment write-wns of long-liveassets ownea company will most likely result in increase for thcompany in: A.the bt-to-equity ratio but not the totasset turnover. B.the totasset turnover but not the bt-to-equity ratio. C.both the bt-to-equity ratio anthe totasset turnover. C is correct. Impairment write-wns reequity in the nominator of the bt-to-equity ratio but not affebt, so the bt-to-equity ratio is expecteto increase. Impairment write-wns retotassets but not afferevenue. Thus, totasset turnover is expecteto increase. impairment write-wn折旧减少不是asset增加吗

2023-11-25 19:48 1 · 回答

NO.PZ2023081403000038问题如下 Q. fining totasset turnover revenue viaverage totassets, all else equal, impairment write-wns of long-liveassets ownea company will most likely result in increase for thcompany in:A.the bt-to-equity ratio but not the totasset turnover.B.the totasset turnover but not the bt-to-equity ratio.C.both the bt-to-equity ratio anthe totasset turnover.C is correct. Impairment write-wns reequity in the nominator of the bt-to-equity ratio but not affebt, so the bt-to-equity ratio is expecteto increase. Impairment write-wns retotassets but not afferevenue. Thus, totasset turnover is expecteto increase.为什么减少equity

2023-09-09 09:56 1 · 回答