當(dāng)前位置:財(cái)稅問(wèn)題 >
實(shí)務(wù)
問(wèn)題已解決
老師,您好,這個(gè)題能麻煩講一下嗎?



apple老師
金牌答疑老師
職稱:高級(jí)會(huì)計(jì)師,稅務(wù)師,CMA,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,注冊(cè)會(huì)計(jì)師
同學(xué)你好。我給你解答
02/12 10:11

apple老師 

02/12 10:14
這個(gè)題目這樣解答,
首先 權(quán)益乘數(shù)=資產(chǎn)總額/所有者權(quán)益。
因此。
要把分子和分母先算出來(lái)

apple老師 

02/12 10:15
題目說(shuō)了,
每股收益=4
每股股利=1
因此,
每股留存收益=4-1=3
因此
股票數(shù)量=1200/3=400

apple老師 

02/12 10:16
每股賬面價(jià)值=30
因此。
所有者權(quán)益=30*400=12000
另外。
負(fù)債總額=6000
所以。
資產(chǎn)總額=6000 加 12000=18000

apple老師 

02/12 10:17
因此最終得出
權(quán)益乘數(shù)=18000/12000=1.5
