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CMA徐老師

職稱中級會計師,USCPA,CMA

2020-07-13 10:56

Hi Phoenix,

這個是P2 financial ratios的題,如果你要考英文版本的考試,這個算是最基礎的題。解答之前需要理解這些個公式的意義。

2005 for example:


1. Time Interest earned=EBIT/I=( 25804285-23159745-1500000)/(39456+20000)
please remember to add back the capitalized interest which doesnt show up in the income statement.

2. debt to tangible net worth=total debt/(total equity-intangible asset )=(2210735+26000)/(8900933-255919)
3.debt ratio=debt/total asset=(2210735+26000)/11137668
4.debt/equity ratio=(2210735+26000)/8900933
B. 你根據(jù)上面這些公式自己計算一個2006年的。然后把這兩年做個比較。首先你要理解一下這些公式各自的含義。

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相關問題討論
Hi Phoenix, 這個是P2 financial ratios的題,如果你要考英文版本的考試,這個算是最基礎的題。解答之前需要理解這些個公式的意義。 2005 for example: A 1. Time Interest earned=EBIT/I=( 25804285-23159745-1500000)/(39456%2B20000) please remember to add back the capitalized interest which doesnt show up in the income statement. 2. debt to tangible net worth=total debt/(total equity-intangible asset )=(2210735%2B26000)/(8900933-255919) 3.debt ratio=debt/total asset=(2210735%2B26000)/11137668 4.debt/equity ratio=(2210735%2B26000)/8900933 B. 你根據(jù)上面這些公式自己計算一個2006年的。然后把這兩年做個比較。首先你要理解一下這些公式各自的含義。
2020-07-13 10:56:10
Hi Phoenix, 首先說左邊這道題 A: net profit margin for 2004-2006=net income/net sales 2004 net profit margin=2480/22900=10.83% 2005net profit margin=2470/25600=9.65% 2006net profit margin=2020/30500=6.62% B:Gross profit margin=(net sales-cost of products sold)/net sales 2004 gross profit margin= (22900-8350)/22900=63.54% 2005 gross profit margin=(25600-10300)/25600=59.77% 2006 gross profit margin=(30500-12600)/30500=58.69% C. Net profit margin and gross profit margin are both heading south. Profitability of the company is worsening. The explanation is although net sales is improving, it cannot overcome the increase in COGS in the same time. The marginal increase in gross profit is diminishing. 右邊的題目: Vertical common-size is all about presenting the statements data in the form of ratios against some base (in the case of BS, it is usually the total asset, whereas for income statement, it is net sales). Try prepare one by yourself, it is fairly simple. Then draw a comparison between both years and gain some insight into what is happening.
2020-07-13 10:36:57
你是哪題不會同學?
2020-03-03 09:23:09
可以
2017-03-13 13:48:44
1、年現(xiàn)金凈流量=20%2B200/10=40 2、凈現(xiàn)值=40*6.1446-200=45.78,凈現(xiàn)值>0,項目可行。
2020-06-03 15:10:48
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