問題已解決
2.某公司稅后利潤141200元,應(yīng)收賬款周轉(zhuǎn)天數(shù)21.5天,總資產(chǎn)平均余額960000元,應(yīng)收賬款平均余額138600元,產(chǎn)權(quán)比率1.15。一年按365天算。要求計(jì)算該公司的: (1)銷售凈利率;(2)總資產(chǎn)周轉(zhuǎn)率;(3)凈資產(chǎn)收益率。
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您好,馬上給您計(jì)算哦
2024 06/28 17:11
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2024 06/28 17:23
應(yīng)收賬款的周轉(zhuǎn)天數(shù)21.5=365÷應(yīng)收賬款周轉(zhuǎn)次數(shù)? ??應(yīng)收賬款周轉(zhuǎn)次數(shù)=365/21.5=16.976744186
應(yīng)收賬款周轉(zhuǎn)次數(shù)=營業(yè)收入/應(yīng)收賬款平均余額? ? ??營業(yè)收入=365/21.5*138600=2352976.74
(1)銷售凈利率=凈利潤÷營業(yè)收入=141200/2352976.74=6%
(2)總資產(chǎn)周轉(zhuǎn)率=營業(yè)收入/總資產(chǎn)平均余額=2352976.74/960000=2.45
(3)凈資產(chǎn)收益率=銷售利潤率×資產(chǎn)周轉(zhuǎn)率×權(quán)益乘數(shù)(財(cái)務(wù)杠桿)=6%*2.45*1.15=16.905%
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