Financial Analysis：練習問題

The net profit ratio is a measure used to evaluate a company's:

A company's current assets are $$250,000$$ and current liabilities are $$100,000$$. The inventory included in current assets is $$80,000$$. What are the company's current ratio and quick ratio?

A company has a quick ratio of \( 1.2:1 \). Which of the following transactions would result in an increase in its quick ratio?

The total assets turnover ratio is primarily used by investors to evaluate which aspect of a company's performance?

Which of the following is a significant limitation when using accounting ratios to compare the financial performance of two different companies?

A company with a gearing ratio of \( 60\% \) and a current ratio of \( 2:1 \) decides to issue \( \$500,000 \) of ordinary shares to fully settle a long-term bank loan of the same amount. Analyze the immediate impact of this transaction on the company's gearing ratio and its working capital.

Explain the effect on a company's gearing ratio if it issues new ordinary shares to fully redeem its long-term debentures.

Store A has an inventory turnover of \( 15 \) times and a gross profit ratio of \( 10\% \), while Store B has a turnover of \( 3 \) times and a ratio of \( 40\% \). Identify the likely business model adopted by Store A and explain the trade-off between inventory turnover and profit margin in achieving a target return on capital employed.