张莹莹 · 2024年03月12日
NO.PZ2022120701000041
问题如下：
An appliance retailer is facing a consumer boycott due to reports of forced labor in its supply chain The ratio most likely to be affected by the consumer action is:选项：
A.leverage.
B.asset turnover.
C.the current ratio.
解释：
Consumer boycotts are most likely to result in lower revenues The ratio that will be most directly affected by lower revenues is the asset turnover ratio, defined as revenues/assets老师，请把这三个选项的金融相关知识提供下，并解释为什么B对呢？不理解？
pzqa38 · 2024年03月13日
嗨，从没放弃的小努力你好：
这个问题涉及到金融指标和供应链责任方面的考量。让我们逐一解释每个选项，并分析为什么 B 选项（资产周转率）可能会受到消费者行动的影响。
A. 杠杆比率（Leverage）：杠杆比率涉及公司的债务水平与资产或股东权益的比例。消费者行动可能不会直接影响公司的债务水平，因此不太可能影响杠杆比率。
B. 资产周转率（Asset Turnover）：资产周转率是衡量公司每单位资产产生的销售额的能力。如果公司面临消费者抵制，销售可能会下降，导致同等数量的资产产生的销售额减少。这将直接影响资产周转率。
C. 流动比率（Current Ratio）：流动比率衡量了公司流动资产与流动负债之间的关系，是公司偿付短期债务能力的指标。消费者行动可能会影响公司的现金流，但不一定直接影响公司的流动资产和流动负债之间的比例。
因此，B 选项（资产周转率）最可能受到消费者行动的影响，因为这将直接影响公司的销售额和资产的有效利用程度。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2022120701000041问题如下 applianretailer is facing a consumer boycott e to reports of forcelabor in its supply chain The ratio most likely to affectethe consumer action is:A.leverage.B.asset turnover.C.the current ratio.Consumer boycotts are most likely to result in lower revenues The ratio thwill most rectly affectelower revenues is the asset turnover ratio, finerevenues/assets老师您好，我本身没有财务背景，回答中的不清楚是什么意思。请问需要基本了解哪些财务指标，能基本回答好这类题型（案例中识别出知道风险，明确风险对财务指标如何影响）
NO.PZ2022120701000041 问题如下 applianretailer is facing a consumer boycott e to reports of forcelabor in its supply chain The ratio most likely to affectethe consumer action is: A.leverage. B.asset turnover. C.the current ratio. Consumer boycotts are most likely to result in lower revenues The ratio thwill most rectly affectelower revenues is the asset turnover ratio, finerevenues/assets NO.PZ2022120701000042是提到safety incint, 答案是选Liability-to-asset ratio, 对Asset Turnover=Revenue/Asset没有影响。这题是consumer boycott却对Revenue有负面影响，所以选asset turnover. 两道题都有负面因素safety incint, consumer boycott. 为何答案都不一样？
NO.PZ2022120701000041 问题如下 applianretailer is facing a consumer boycott e to reports of forcelabor in its supply chain The ratio most likely to affectethe consumer action is: A.leverage. B.asset turnover. C.the current ratio. Consumer boycotts are most likely to result in lower revenues The ratio thwill most rectly affectelower revenues is the asset turnover ratio, finerevenues/assets 何老师的讲课中没有提及相关内容呢？
NO.PZ2022120701000041 问题如下 applianretailer is facing a consumer boycott e to reports of forcelabor in its supply chain The ratio most likely to affectethe consumer action is: A.leverage. B.asset turnover. C.the current ratio. Consumer boycotts are most likely to result in lower revenues The ratio thwill most rectly affectelower revenues is the asset turnover ratio, finerevenues/assets 老师，我连答案都没看明白，麻烦讲解一下
