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王小周 · 2024年06月22日

这题里的debt to asset ratio怎么算

  1. CFA I
  2. FRA

NO.PZ2023081403000143

问题如下：

Q. Which of the following choices best describes reasonable conclusions an analyst might make about the company’s liquidity?

The following data appear in the five-year summary of a major international company. A business combination with another major manufacturer took place in FY13.

Exhibit 1:

Five-Year Summary of a Major International Company

选项：

A.Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its current ratio from 0.71 to 0.75.

B.Comparing FY14 with FY10, the company’s liquidity deteriorated, as indicated by a decrease in interest coverage from 10.6 to 8.4.

C.Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its debt-to-assets ratio from 0.14 to 0.27.

解释：

A is correct. Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a decline in liquidity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. Debt-to-assets ratio and interest coverage are measures of solvency not liquidity.

这题里的debt to asset ratio怎么算

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1 个答案

lynn_品职助教 · 2024年06月23日

嗨，从没放弃的小努力你好：


debt-to-assets ratio =LT debt/ total assets


C选项中说D/A在上升(从0.14 (= 602/4,384) in FY10 变为0.27 (= 3,707/13,799) in FY14)，说明杠杠上升，长期偿债能力应该是下降的，而不是improved，C错误。


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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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