问题 问答题

已知某公司2006年会计报表的有关资料如下表所示:
要求:(1)计算2006年杜邦财务分析体系中的下列指标(凡计算指标涉及资产负债表项目数据的,均按平均数计算):
①净资产收益率;
②总资产净利率;
③主营业务净利率;
④总资产周转率;
⑤权益乘数。
(2)用文字列出净资产收益率与上述其他各项指标之间的关系式,并用本题数据加以验证。

答案

参考答案:(1)净资产收益率=800/[(3500+4000)×0.5]
=21.33%
总资产净利率=800/[(8000+10000)×0.5]
=8.89%
主营业务净利率=800/20000=4%
总资产周转率
=20000/[(8000+10000)×0.5]=2.22(次)
权益乘数
=(8000+10000)×0.5/[(3500+4000)×0.5]
=2.4
(2)净资产收益率=主营业务净利率×总资产周转率×权益乘数=4%×2.22×2.4=21.33%

解析: 本题考核的是杜邦财务分析体系中的相关指标。

单项选择题

The following questions present a sentence, part of which or all of which is underlined. Beneath the sentence, you will find five ways of phrasing the underlined part. The first of these repeats the original; the other four are different. If you think the original is best, choose the first answer; otherwise choose one of the others.

These questions test correctness and effectiveness of expression. In choosing your answer, follow the requirements of standard written English; that is, pay attention to grammar, choice of words, and sentence construction. Choose the answer that produces the most effective sentence; this answer should be clear and exact, without awkwardness, ambiguity, redundancy, or grammatical error.

A distinguished physician who worked from the 1930s to the 1970s, many new medical techniques, perhaps most notably in the field of epidural steroids, were pioneered by Dr. Marvin Leason.()

A. many new medical techniques, perhaps most notably in the field of epidural steroids, were pioneered by Dr. Marvin Leason

B. Dr. Marvin Leason notably pioneered many new medical techniques, perhaps most so in the field of epidural steroids

C. Dr. Marvin Leason pioneered many new medical techniques, perhaps most notably in the field of epidural steroids

D. the field of epidural steroids was perhaps the most notable of the many new medical techniques pioneered by Dr. Marvin Leason

E. perhaps most notable among the new medical techniques pioneered by Dr. Marvin Leason were those in the field of epidural steroids

单项选择题