开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

占庆画 · 2025年05月04日

损益表中怎么得出 inventory?

  1. CFA I
  2. FRA

NO.PZ2024011002000161

问题如下：

After completing their forecast of the income statement, Marchand and Palmeiro discuss approaches to forecasting balance sheet accounts. Marchand asks Palmeiro which accounts on the balance sheet can be most reliably forecasted from the income statement.

The best answer to Marchand's question about forecasting balance sheet accounts is:

选项：

A.inventory. B.operating loans. C.property, plant, and equipment.

解释：

The income statement can be the starting point for balance sheet modeling. A common way to forecast working capital accounts (i.e., inventory) would be by using efficiency ratios, such as inventory turnover. Projections for long-term assets, such as property, plant, and equipment, are less directly tied to the income statement. The operating loan balance would depend on the working capital needs and cash flow forecasts, so it is two steps removed from the income statement.

损益表中只有COGS，怎么知道inventory和存货周转率

添加评论
1 个答案

王园圆_品职助教 · 2025年05月04日

同学你好，题目说的是“ can be most reliably forecasted from the income statement.”是指可以最大程度的只靠利润表项目就能倒推出这个资产负债表项目，而不是只能用利润表项目来算的意思啊

我们做财务建模的时候，会根据公司历史的数据计算出公司历史的存货周转率的，所以这里的意思是只需要用预测的COGS*历史的存货周转率，就可以计算inventory的余额了


  • 1

    回答

  • 0

    关注

  • 4

    浏览
相关问题

NO.PZ2024011002000161 问题如下 After completing their forecast of the income statement, MarchananPalmeiro scuss approaches to forecasting balansheet accounts. Marchanasks Palmeiro whiaccounts on the balansheet cmost reliably forecastefrom the income statement.The best answer to Marchans question about forecasting balansheet accounts is: A.inventory. B.operating loans. C.property, plant, anequipment. The income statement cthe starting point for balansheet moling. A common wto forecast working capitaccounts (i.e., inventory) woulusing efficienratios, suinventory turnover. Projections for long-term assets, suproperty, plant, anequipment, are less rectly tieto the income statement. The operating lobalanwoulpenon the working capitnee ancash flow forecasts, so it is two steps removefrom the income statement. income statement 中的A 可以用来预测B/S表中的PP E啊，还有Interest expense可以用来预测loan.inventory怎么从I/S表中得出？

2024-09-01 15:35 2 · 回答

NO.PZ2024011002000161 问题如下 After completing their forecast of the income statement, MarchananPalmeiro scuss approaches to forecasting balansheet accounts. Marchanasks Palmeiro whiaccounts on the balansheet cmost reliably forecastefrom the income statement.The best answer to Marchans question about forecasting balansheet accounts is: A.inventory. B.operating loans. C.property, plant, anequipment. The income statement cthe starting point for balansheet moling. A common wto forecast working capitaccounts (i.e., inventory) woulusing efficienratios, suinventory turnover. Projections for long-term assets, suproperty, plant, anequipment, are less rectly tieto the income statement. The operating lobalanwoulpenon the working capitnee ancash flow forecasts, so it is two steps removefrom the income statement. 什么是operating loan?

2024-07-24 15:23 1 · 回答

NO.PZ2024011002000161问题如下 After completing their forecast of the income statement, MarchananPalmeiro scuss approaches to forecasting balansheet accounts. Marchanasks Palmeiro whiaccounts on the balansheet cmost reliably forecastefrom the income statement.The best answer to Marchans question about forecasting balansheet accounts is: A.inventory.B.operating loans.C.property, plant, anequipment.The income statement cthe starting point for balansheet moling. A common wto forecast working capitaccounts (i.e., inventory) woulusing efficienratios, suinventory turnover. Projections for long-term assets, suproperty, plant, anequipment, are less rectly tieto the income statement. The operating lobalanwoulpenon the working capitnee ancash flow forecasts, so it is two steps removefrom the income statement.income statement上面主要有哪些项目呢，能总结一下吗

2024-07-15 02:54 1 · 回答

NO.PZ2024011002000161 问题如下 After completing their forecast of the income statement, MarchananPalmeiro scuss approaches to forecasting balansheet accounts. Marchanasks Palmeiro whiaccounts on the balansheet cmost reliably forecastefrom the income statement.The best answer to Marchans question about forecasting balansheet accounts is: A.inventory. B.operating loans. C.property, plant, anequipment. The income statement cthe starting point for balansheet moling. A common wto forecast working capitaccounts (i.e., inventory) woulusing efficienratios, suinventory turnover. Projections for long-term assets, suproperty, plant, anequipment, are less rectly tieto the income statement. The operating lobalanwoulpenon the working capitnee ancash flow forecasts, so it is two steps removefrom the income statement. 不是用base 法则来计算BS中account 吗， 为什么中说用inventory turnover 来预测库存呢?

2024-04-15 15:27 1 · 回答