问题已解决
今年凈資產(chǎn)收益率=上年凈利潤×(1+8%)/[上年資產(chǎn)總額12%)-上年負(fù)債×(1+9%)],可見分母的上漲幅度大于分子上漲幅度,因此該公司凈資產(chǎn)收益率比上年下降了。 請問上述公式如何看出分母的上漲幅度大于分子上漲幅度呢?
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同學(xué)你好!
假設(shè)凈利潤、資產(chǎn)和負(fù)債的上漲幅度相同,均為8%,那么今年的凈資產(chǎn)收益率=上年凈利潤×(1+8%)/[上年資產(chǎn)總額×(1+8%)-上年負(fù)債×(1+8%)]=1;
再來比較分母:
上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+9%)>上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+12%)=上年資產(chǎn)總額×(1+8%)-上年負(fù)債×(1+8%)
所以今年凈資產(chǎn)收益率=上年凈利潤×(1+8%)/[上年資產(chǎn)總額(1+12%)-上年負(fù)債×(1+9%)]<1,即該公司凈資產(chǎn)收益率比上年下降了。
2021 08/03 20:19
番茄老師 
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2021 08/03 20:58
更正一下:上年凈利潤×(1+8%)/[上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+9%)] 算出來的應(yīng)該為今年的凈資產(chǎn)收益率與上年的凈資產(chǎn)收益率之比
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2021 08/03 23:35
你好 請問:“上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+9%)>上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+12%)=上年資產(chǎn)總額×(1+8%)-上年負(fù)債×(1+8%)”中為何:上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+12%)=上年資產(chǎn)總額×(1+8%)-上年負(fù)債×(1+8%)?
番茄老師 
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2021 08/03 23:39
不好意思,應(yīng)該是上年資產(chǎn)總額×(1+12%)-上年負(fù)債×(1+12%)>上年資產(chǎn)總額×(1+8%)-上年負(fù)債×(1+8%)
提取一下公因式左邊為(上年資產(chǎn)-上年負(fù)債)×(1+12%)右邊為(上年資產(chǎn)-上年負(fù)債)×(1+18%) 左邊大于右邊
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