[CFA level 1模拟真题]Version 2 Questions－Q30 otherwise, following, principles, accounting, face

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Q30. Assume U.S.GAAP (generally accepted accounting principles)applies unless otherwise noted.

An analyst has calculated the following ratios for a firm:

Sales/Total            Net Profit          Return on Total          Total

Assets              Margin(%)  .          Assets(%)          Asset/Equity

2.8                  4                  11.2                   1.6

The return on equity for this firm would be closest to.

A. 4.489'0

B. 6.40%

C. 15.20%

D. 17.92%

答案和详解如下：

 

Q30.  D   07 Modular Level I, Vol. 3, PP-223-225  Study soon 8-38.d

ROE=Net Profit Margin×sale,/Total Assets ×Total Asset/Equity = 4.00×2.80 × 1.60 = 17.92%, Alternatively, ROE=Return on Total Assets ×Total Assets/Equity=11.20×1.60=17.92%

xxjj564

 a

suhulijing

thanks

tomathome

d

merlinna

 d

jiguobiao

a

johnheman

ok

duo1115

d

qiangwei

q

luraaa

A[em01]