问题如下图:
选项:
A.
B.
C.
这个知识点想不起来了!!!!
麻烦点拨下,谢谢!
NO.PZ2016012101000077问题如下 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.解析长期资产减值,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。老师,为什么资产减少,equity会减少呢?
NO.PZ2016012101000077 如题。。。。。。。。。。。。。。。。。。
老师问下 为什么答案里说revenue不变 loss不是体现在损益表里嘛 revenue减少啊
老师,想问一下current asset turnover是上升,那future asset turnover呢?将来折旧减少,那asset是上升,所以future asset turnover应该下降对吗?
老师,没明白。看串讲讲义,下面写的对于solvenratio 是nagative的,那这样的话E应该减少才对么?