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180****6136 · 2025年04月02日

与上一道题011的区别

NO.PZ2024010504000012

问题如下:

A portfolio analyst is modeling the potential impact of a safety incident with multiple fatalities on its mining sector holdings. Which of the following ratios is most likely to be affected as a result?

选项:

A.Asset turnover

B.Days of receivables

C.Liabilities-to-assets ratio

解释:

C is correct. A safety incident is most likely to result in increased costs and liabilities for fines, lawsuits, and equipment with better safety features. The liabilities-to-assets ratio will be most directly affected by the increased liabilities. Asset turnover and days of receivables are not directly affected by either expenses or liabilities.

两道题我理解下来认为问的是一样的,都是影响公司财务表现。但这道题与销售收入没有关系所以不可以选A对吧?

1 个答案

pzqa38 · 2025年04月03日

嗨,爱思考的PZer你好:


您理解是对的,安全事故更多的会带来罚款和或有负债,与收入无关,三个选项中只能影响资产负债率


请参考2024考纲第四章水印版讲义62页中,关于各类事件会影响到的财务指标~

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努力的时光都是限量版,加油!

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