問題已解決
老師,您看一下這道題流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)和總資產(chǎn)周轉(zhuǎn)次數(shù)怎么求?
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同學(xué),你好!
資產(chǎn)負(fù)債率=負(fù)債總額/資產(chǎn)總額=50%
負(fù)債總額/50%=資產(chǎn)總額
資產(chǎn)總額=負(fù)債總額+所有者權(quán)益總額
則:負(fù)債總額/50%-負(fù)債總額=所有者權(quán)益總額=30000
求得:負(fù)債總額=30000、資產(chǎn)總額=60000
流動(dòng)負(fù)債=負(fù)債總額-非流動(dòng)負(fù)債=30000-12000=18000
流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債=1.8=流動(dòng)資產(chǎn)/18000
則:流動(dòng)資產(chǎn)=32400
流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)=營業(yè)收入/流動(dòng)資產(chǎn)=50000/32400=1.54
總資產(chǎn)周轉(zhuǎn)次數(shù)=營業(yè)收入/總資產(chǎn)=50000/60000=0.83
2022 04/30 17:32
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