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sample 2一题

Q23. Assume U.S.GAAP (generally accepted accounting principles) applies unless otherwise noted.

An analyst suspects that a particular company’s financial statements may require adjustment because the company uses throughput agreements. The most likely effect of the appropriate adjustments on the company’s return on assets (ROA) and debt-to-equity ratio, respectively, would be:

ROA

Debt-to-equity ratio

A

Increase

Increase

B

Increase

Decrease

C

Decrease

Increase

D

Decrease

Decrease

A. Answer A

B. Answer B

C. Answer C

D. Answer D


throughput agreement是什么意思,麻烦老师

throughput agreement就是购货协议,公司承诺未来购买一定的货物,这个是表外融资,应该做到表内去,即同时增加资产和负债,这个时候,资产收益率是下降的,因为资产多了,而收益没有发生变化,负债权益比率上升了,因为,负债增加了,但是权益没有发生变化,
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非常感谢

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