trotman5e练习题ch15第15章财务报表分析.pdfVIP

Chapter 15 Financial statement ysis Practice Problems Practice Problem A 1a Profitability: ROE has reased from 12 per cent to 13 per cent while the return on assets has fallen from 9 per cent to 8 per cent. As shown in part 3 the fall in ROA is due to the fall in asset turnover. b Asset management : the average time to collect debtors has stayed constant. However, the days in inventory has reased from 55 days to 72 days, meaning that, o age, it