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ABC公司近三年的主要财务数据和财务比率如下表所示：

单位：万元

要求：

（1）计算2011年和2012年的净资产收益率、销售净利率、总资产周转率和权益乘数（涉及资产负债表的数据均采用平均数计算）

（2）利用因素分析法分析说明该公司2012年与2011年相比净资产收益率的变化及其原因（按销售净利率、总资产周转率、权益乘数顺序，计算结果保留小数点后四位）。

答案

参考答案：

（1）2011年净资产收益率=202.1/[（600+650）/2]=32.34% 

2011年的销售净利率=202.1/4200=4.81% 

2011年总资产周转率=4200/[（1430+1650）/2]=2.7273 

2011年权益乘数=[（1430+1650）/2]/[（600+650）/2]=2.464 

2012年净资产收益率=98.8/[（650+650）/2]=15.2% 

2012年销售净利率=98.8/3500=2.82% 

2012年总资产周转率=3500/[（1650+1795）/2]=2.0319 

2012年权益乘数=[（1650+1795）/2]/[（650+650）/2]=2.65 

（2）2012年与2011年相比净资产收益率变动：15.2%-32.34%=-17.14% 

因为净资产收益率=销售净利率×总资产周转率×权益乘数，所以 

销售净利率变动的影响：（2.82%-4.81%）×2.7273×2.464=-13.37% 

总资产周转率变动的影响：2.82%×（2.0319-2.7273）×2.464=-4.83% 

权益乘数变动的影响=2.82%×2.0319×（2.65-2.464）=1.07%

判断题

单证的完整性是指成套单证的群体的完整性。 ( )
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单项选择题

When a consumer finds that something he or she bought is faulty or in some other way does not live up to what the producer says for it, the first step is to present the warranty, or any other records that might help, at the store of buying. In most cases, this action will produce results. However, if it does not, there are various means the consumer may use to gain satisfaction.
A simple and common method used by many consumers is to complain directly to the store manager. In general, the "higher up" the consumer takes his or her complaint, the faster he or she can expect it to be settled. In such a case, it is usually settled in the consumer’s favour taking it as true that he or she has a just right.
Consumers should complain in person whenever possible, but if they cannot get to the place of buying, it is acceptable to phone or write the complaint in a letter.
Complaining is usually most effective when it is done politely but firmly and especially when the consumer can show clearly what is wrong with what was bought in question. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example, "The left speaker does not work at all and the sound coming out of the right one is unclear" is better than "This stereo does not work. "
The store manager may advise the consumer to write to the producer, if so, the consumer should do this, setting the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the expected result, the consumer can go a step further. He or she can threaten to take the seller to court or report the seller to a public organization responsible for protecting consumers rights.

According to the passage, the last way a consumer has to use is ______.

A．to write to the producer
B．to quarrel with the manager
C．to warn the seller that he or she will turn to the court or a consumers organization for help
D．to collect several fighters to threaten the seller
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