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有没有会计大神,算working capital时直接用期末的current assets值吗?

来源:学生作业帮 编辑:作业帮 分类:数学作业 时间:2024/11/06 03:55:21
有没有会计大神,算working capital时直接用期末的current assets值吗?
1,
Net working capital = Current assets – Current liabilities
AKA:33000-15000=18000
UPO:20000-10000=10000
2,
Current ratio=Current assents/ Current liabilities
AKA:33000/15000=2.2
UPO:20000/10000=2
3,
Debt to total assets ratio= total debt/ total asset
AKA:(15000+70000)/160000=0.53
UPO:(10000+160000)/ 195000=0.87
4.
Return on asset ratio= Net income/ average total assets
AKA:16000/160000=0.1
UPO:5000/195000=0.026
5.
Profit Margin ratio= Profit / Revenue
AKA:16000/120000=0.13
UPO:5000/100000=0.05
6.liquidity AKA working Captial & Current Ratio > UPO,AKA has better liquidity.
Solvency AKA Debt to asset ratio < UPO,AKA has better solvency.
Profibility AKA Return on asset raton & Profit margin > UPO,AKA has better profitbility.