問題已解決
老師標紅線不明白
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1.總資產(chǎn)周轉(zhuǎn)率=流動資產(chǎn)周轉(zhuǎn)率×流動資產(chǎn)占總資產(chǎn)的百分比
連環(huán)替代法,先替換流動資產(chǎn)周轉(zhuǎn)率求解,再替換流動資產(chǎn)占總資產(chǎn)的百分比求解
計算出上一年的總資產(chǎn)周轉(zhuǎn)率
再替換流動資產(chǎn)周轉(zhuǎn)率求解
流動資產(chǎn)周轉(zhuǎn)率變動的影響
再替換流動資產(chǎn)占總資產(chǎn)的百分比求解
計算出
資產(chǎn)結(jié)構(gòu)變動影響
2.總資產(chǎn)周轉(zhuǎn)率=流動資產(chǎn)周轉(zhuǎn)率*資產(chǎn)結(jié)構(gòu)(流動資產(chǎn)占總資產(chǎn)的百分比)
所以,要求計算流動資產(chǎn)周轉(zhuǎn)率與資產(chǎn)結(jié)構(gòu)變動對總資產(chǎn)周轉(zhuǎn)率的影響時,就先用新流動資產(chǎn)周轉(zhuǎn)率的數(shù)據(jù)減舊流動資產(chǎn)周轉(zhuǎn)率的數(shù)據(jù),再乘上舊的資產(chǎn)結(jié)構(gòu),得出流動資產(chǎn)周轉(zhuǎn)率變動的影響,然后再用新流動資產(chǎn)周轉(zhuǎn)率數(shù)據(jù)乘上新舊資產(chǎn)結(jié)構(gòu)之差,得出資產(chǎn)結(jié)構(gòu)變動對總資產(chǎn)周轉(zhuǎn)率的影響。您再結(jié)合答案理解一下,
2022 07/10 21:54
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2022 07/11 19:56
明白了老師謝謝
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