sample 2一题 otherwise, principles, accounting, 题

zhangyist

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

zhangyist

非常感谢

胡老师

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，