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一只可爱的猪 · 2021年05月02日

Net price realization and mix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。

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NO.PZ201812100100000404

问题如下:

What is the best response to Question 1?

选项:

A.

Yes

B.

No, because it would reduce organic sales growth

C.

No, because it would reduce net price realization and mix

解释:

A is correct.

Net sales growth equals organic sales growth plus or minus the effects of acquisitions, divestitures, and foreign exchange. A foreign currency translation loss would reduce net sales growth. Thus the answer to Question 1 is yes.

解析:B选项organic sales growth是剔除了并购(acquisition)、剥离(divestiture)以及汇率改变(foreign exchange)之后的核心增长率,是由于价格和销量上涨带来的增长,因此汇率的改变不会影响organic sales growth。C选项Net price realization and mix 指由于价格上涨带来的sales的增长,汇率的改变也不会影响它。Question中的net sales growth是在organic sales growth的基础上考虑并购、剥离以及汇率改变之后的一个总的增长率,因此foreign currency translation loss会降低net sales growth。

老师,这个名词出自哪里,还有相关的总结吗

2 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年05月02日

嗨,努力学习的PZer你好:


这个同学就当一个普通的名词记录下吧,这个不是知识点。

net price realization就是当成是price。

mix就是sales mix是销售组合,比如说是山东西瓜贵,东北西瓜便宜。如果东北西瓜卖的多,虽然每个西瓜品种没有降价,西瓜数量也没少卖,但是销售额就会降低。这个就是mix影响。

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加油吧,让我们一起遇见更好的自己!

纠纠_品职答疑助手 · 2021年05月02日

嗨,爱思考的PZer你好:


这个知识点在讲义的208页。关于汇率影响披露的知识点,同学可以把讲义看一下。



Sales Growth Issue: for a multinational company, sales growth is driven by

•changes in volume and price ( more sustainable

•changes in the exchange rates


Organic Sales Growth: a non GAAP measure of sales growth excluding the impacts of acquisitions, divestitures and foreign exchange .

•This provides investors with a more complete understanding of underlying sales trends by providing sales growth on a consistent basis .

•one of the measures used to evaluate senior management and determine their at risk compensation.


Foreign Exchange Risks

•Disclosures about the effects of currency fluctuations include sensitivity analysis.

•describe the major sources of foreign exchange risk.

•disclose the profit impact of a given change in exchange rates.

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努力的时光都是限量版,加油!

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