凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)與凈財(cái)務(wù)杠桿不變時(shí)股東權(quán)益增長(zhǎng)率如何計(jì)算?
由于凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)和凈財(cái)務(wù)杠桿不變,故有:股東權(quán)益增長(zhǎng)率=凈經(jīng)營(yíng)資產(chǎn)增長(zhǎng)率=銷售增長(zhǎng)率
老師,請(qǐng)問從凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)和凈財(cái)務(wù)杠桿不變,如何推導(dǎo)出凈經(jīng)營(yíng)資產(chǎn)增長(zhǎng)率=銷售增長(zhǎng)率
問題來源:
(8)如果2023年通過提高利潤(rùn)留存率籌集超常增長(zhǎng)所需資金(不增發(fā)新股或回購(gòu)股票、不改變凈財(cái)務(wù)杠桿和經(jīng)營(yíng)效率),利潤(rùn)留存率將變?yōu)槎嗌伲?br>

李老師
2023-11-15 21:09:41 1687人瀏覽
凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)=營(yíng)業(yè)收入/凈經(jīng)營(yíng)資產(chǎn),凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)不變,則凈經(jīng)營(yíng)資產(chǎn)與營(yíng)業(yè)收入同比增長(zhǎng),所以凈經(jīng)營(yíng)資產(chǎn)增長(zhǎng)率=銷售(營(yíng)業(yè))增長(zhǎng)率;
凈財(cái)務(wù)杠桿不變,可以推出凈負(fù)債與凈經(jīng)營(yíng)資產(chǎn)同比增長(zhǎng),那么股東權(quán)益也與凈經(jīng)營(yíng)資產(chǎn)同比增長(zhǎng),所以可以推出凈負(fù)債、股東權(quán)益與營(yíng)業(yè)收入同比增長(zhǎng)。
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