鐘同學(xué)
2023-07-12 00:09課程和公式表上說(shuō)的,應(yīng)收賬款周轉(zhuǎn)率用的是 COGS/average payables 呀?
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2023-07-12 09:13
該回答已被題主采納
同學(xué),上午好。
account payable是應(yīng)付賬款。應(yīng)收賬款是account receivable。三個(gè)周轉(zhuǎn)率各自的公式應(yīng)該是:
和COGS有關(guān)的是存貨周轉(zhuǎn)率: Inventory turnover = COGS / average inventory
應(yīng)收賬款周轉(zhuǎn)率:Receivables turnover = Net revenue / average A/R
應(yīng)付賬款周轉(zhuǎn)率:Payables turnover = Purchase / average A/P
