问题 判断题

在资本充足性管理中,资产回报率(ROA)是一个重要的指标,它等于税后净利润与资产的比值。()

答案

参考答案:错

解析:

Return On Assets,资产收益率,

其计算公式为:ROA=[Net income+(1-tax rate)(interest expense)+minority interest in earnings]/average total assets

计算公式  

资产收益率= 息前税后净利润EBIT*(1-T) / 总资产总额Assets  

资产收益率指标将资产负债表、损益表中的相关信息有机结合起来,是银行运用其全部资金获取利润能力的集中体现。  

另一计算公式:  

资产收益率ROA= 净利润率NPM × 资产利用率AU  

其中:  

净利润率NPM=税后净收入/营业总收入  

反映银行费用管理(或成本控制)的有效性。  

资产利用率AU=营业总收入/资产总额=(主营业务收入+非主营业务收入)/资产总额  

反映银行业务经营及获利能力。

资产和资产总额不一样的。

资产总额指企业拥有或控制的全部资产。包括流动资产、长期投资、固定资产、无形及递延资产、其他长期资产等,即为企业资产负债表的资产总计项。 一般可以认为,某一会计主体的总资产金额等于其资产负债表的“资产总计”金额。与联合国SNA中的核算口径相同,我国资产负债核算中的“资产”指经济资产。所谓经济资产,是指资产的所有权已经界定,其所有者由于在一定时期内对它们的有效使用、持有或者处置,可以从中获得经济利益的那部分资产。  

(1)流动资产 指企业可以在一年内或者超过一年的一个生产周期内变现或耗用的资产合计。包括现金及各种存款、短期投资、应收及预付款项、存货等。  

(2)固定资产 指企业固定资产净值、固定资产清理、在建工程、待处理固定资产损失所占用的资金合计。

(3)无形资产 指企业长期使用而没有实物形态的资产。包括专利权、非专利技术、商标权、著作权、土地使用权  

(4)简单的说:资产净额=资产总额-负债总额

阅读理解

阅读理解。

     For most people, the word "fashion" means "clothes", and people may ask the question," What clothes

are in fashion this year?" And they often use the word"fashionable" in the same way.."She was wearing a

fashionable coat," or "His shirt is really a fashionable color."

     Of course there are fashions in many things, not only in clothes. There are fashions in holidays, in

restaurants, in films and in books. There are even fashions in school subjects, jobs and in languages.

     Fashions change as time goes by. If you look at pictures of people or things from the past, you will see

that fashions have always changed. An English hduse of 1750 was not the same as one of 1650. A fashionable

man in 1780 looked very different from his grandson in 1860.

     Today fashions change very quickly. Some of this is natural. We hear about things much more quickly

than in the past. Newspapers, radios, telephones and televisions can now send information from one country

to another within a few hours.

     New fashions mean that people will buy new things r so, as you can see, there is a lot of money in fashion.

1. From this passage we know that "fashion" means _________.

A. new clothes only

B. popular things

C. everything

2. Which of the following things is fashionable today?

A. Surfing on the Internet.

B. An English house of 1650.

C. Clothes made in 1780.

3. Today fashions change very quickly because ________.

A. radios send information from one country to another within several days

B. new things that people like are not often shown on TV

C. people can quickly learn what is happening in the world

4. "There is money in fashion" means ________.

A. money can be made in fashion.

B. people like new things

C. People will spend much money buying new things

5. What is the best title for this passage?

A. Fashions and Clothes

B. What Is Fashion?

C. Money in Fashion

单项选择题