问题已解决
這道題改怎么做?具體是19年的留存收益不會求了
FAILED
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①敏感資產(chǎn)比例=(75+2400+2610)/5370×100%=94.69%
敏感負債比例=(2640+500)/5370×100%=58.47%
②計算需要增加的資金(營運資金)?
=(18000-15000)×(94.69%-58.47%)=1086.6(萬元)?
③計算可從企業(yè)內(nèi)部籌集的資金?
=18000×10%×50%=900(萬元)?
④外部融資需求量?
=1086.6-900=186.6(萬元)?
2022 12/24 14:19
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2022 12/24 14:40
如果用銷售百分比法呢?
FAILED
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2022 12/24 14:56
老師上面的計算就是用的銷售百分比法計算的。您再看一下
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2022 12/24 16:05
這個是錯了嗎?結(jié)果不一樣
2019年經(jīng)營資產(chǎn)=75+2400+2610+285=5370 2019年經(jīng)營負債=2640+500+45=3185 外部融資需求=(5370/15000-3185/15000)*(18000-15000)-18000*((270/15000)*(1+10%))*50%=437-178.2=258.8
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2022 12/24 16:38
非常抱歉,老師上面的數(shù)值代入錯誤了,正確的應(yīng)當(dāng)為:
①敏感資產(chǎn)比例=(75+2400+2610)/15000=0.339
敏感負債比例=(2640+500)/15000=0.209
②計算需要增加的資金(營運資金)?
=(18000-15000)×(0.339-0.209)=390(萬元)?
③計算可從企業(yè)內(nèi)部籌集的資金?
=18000×((270/15000)*(110%))×50%=178.2(萬元)?
④外部融資需求量?
=390-178.2=211.8(萬元)?
另外您的計算中,固定資產(chǎn)不屬于經(jīng)營性資產(chǎn),短期借款和長期負債不屬于經(jīng)營性負債,所以正確的計算為
(5085/15000-3140/15000)×(18000-15000)-18000×((270/15000)*(110%))*50%
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