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一颗牙疼 · 2020年02月16日

问一道题：NO.PZ2018062004000124 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

The company’s total assets at year-end 2015 were $ 350 million. Which of the following is most correct?

选项：

A.

Based on the current ratio, the company’s efficiency is improving.

B.

Based on the total asset turnover, the company’s efficiency is deteriorating.

C.

Based on the total asset turnover, the company’s efficiency is improving.

解释：

C is correct. Its total asset turnover ratio is 100/0.5*(350+400)=0.27 for 2016 and 324/0.5*(400+425)=0.79 for 2017,indicating the efficiency is improving.

老师，A选项的如果计算一下，他们的CL均是负数，2016中-300到2017年中-75，CA也是变大，但是因为负数，这个流动性大小怎么比较？

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naomi_jin · 2022年03月28日

请问算Total Asset turnover，分母Ave Total Asset 计算的时候为什么是0.5*（350+400）？是一定要算两年的均值而不能用当年么？

2 个答案

Kiko_品职助教 · 2022年03月29日

嗨，努力学习的PZer你好：


是的。如果题目条件给的充分，比如这道题，那么我们就取平均计算，因为turnover的分子revenue是流量数据，分母的asset是存量，所以存量需要取平均更准确一点。如果条件给的不充分，那么不用取平均直接按照当年的asset算就可以。

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一颗牙疼 · 2020年02月16日

忽略，忽略，我报表数据看的问题

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