问题已解决
某企業(yè)資產年初、年末數分別為:8000和10000萬元;負債分別為4500和6000萬元;所有者權益分別為3500和4000萬元;本年度營業(yè)收入凈額為20000萬元,凈利潤為500萬元。要求:(1)凈資產收益率()?(2)資產凈利率()?(3)銷售凈利率()?(4)總資產周轉率()?(5)權益乘數()?



你好!
資產平均=(8000+10000)/2=9000
負債平均=(4500+6000)/2=5250
所有者權益平均=(3500+4000)/2=3750
2022 03/25 08:21

蔣飛老師 

2022 03/25 08:23
1. 凈資產收益率=500/3750=13.33%
2. 資產凈利率=500/9000=5.56%

蔣飛老師 

2022 03/25 08:27
3.銷售凈利率=500/20000=2.5%
4)總資產周轉率=20000/9000=2.22
5)權益乘數=9000/3750=2.4
