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示例B的答案

8 July, 2015 - 12:15

a. 流动比率:

流动资产/流动负债= USD13,0.22亿/USD6,268,000,000=2.08:1

b. 酸性测试比率:

速动资产/流动负债=USD9,119,000,000/USD6,268,000,000=1.45:1

c. 应收账款周转率:

净销售额/平均应收账款净额= USD18,701,000,000/USD2,457,000,000= 7.61

d. 存货周转率:

已售商品成本/平均存货=USD6,197,000,000/USD2,111,000,000= 2.94

e. 总资产营业额:

净销售额/平均总资产= USD18,701,000,000/USD29,003,000,000= 0.64时

f. 股东权益比率:

股东权益/总资产= USD41.4亿/USD29,475,000,000= 14.05%

g. 利息保障倍数:

息税前利润/利息费用= USD647,000,000/USD1,031,000,000= 0.63