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Kiki · 2024年04月20日

这里是说要去除投资子公司的影响，还是去除asset中investment这一项？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

我理解投资子公司对公司的asset是没有影响的，（因为减少了cash，增加iinvestment，asset不变），所以这题让考虑去除投资子公司影响，那就是用5677/6125，不知道为什么这样不对

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已采纳答案

王园圆_品职助教 · 2024年04月20日

同学你好，题目的意思就是“去除asset中investment这一项”——即数学意义上的，把investment这一项从总的asset金额里减去后计算的意思

就像你说的，如果题目问的是去除投资子公司的影响，那确实是没有影响的，但这样的话这道题就没有答案了。


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