麻烦解决下图问题,用英文作答
Liebestraum
于2020-07-12 15:07 发布 1292次浏览
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- 送心意
CMA徐老师
职称: 中级会计师,USCPA,CMA
2020-07-13 10:56
Hi Phoenix,
这个是P2 financial ratios的题,如果你要考英文版本的考试,这个算是最基础的题。解答之前需要理解这些个公式的意义。
2005 for example:
A
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. 你根据上面这些公式自己计算一个2006年的。然后把这两年做个比较。首先你要理解一下这些公式各自的含义。
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![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
Hi Phoenix,
这个是P2 financial ratios的题,如果你要考英文版本的考试,这个算是最基础的题。解答之前需要理解这些个公式的意义。
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. 你根据上面这些公式自己计算一个2006年的。然后把这两年做个比较。首先你要理解一下这些公式各自的含义。
2020-07-13 10:56:10
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
Hi Phoenix,
首先说左边这道题
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.
右边的题目:
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
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
你是哪题不会同学?
2020-03-03 09:23:09
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
可以
2017-03-13 13:48:44
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
1、年现金净流量=20%2B200/10=40
2、净现值=40*6.1446-200=45.78,净现值>0,项目可行。
2020-06-03 15:10:48
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