Kelly001 · 2022年01月11日
The following information is from the annual report of Adidas AG for December 2019:
●■ Depreciation and amortization: €1,214 million
●■ Total assets: €20,640 million
●■ Total debt: €4,364 million
●■ Shareholders’ equity: €7,058 million
The debt/capital of Adidas AG is closest to:
A 21.14%. B 38.21%. C 61.83%.
为什么capital不能用total asset 20640这个数字？
笛子_品职助教 · 2022年01月12日
嗨，努力学习的PZer你好：
capital在这里的定义是：capital = total debt + shareholder equity
如果是total assets，total assets = total liability + shareholder equity
total liability = total debt + 经营性负债
total liability不是total debt，所以 total asset 不是 capital
考点在以下视频
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
