The formula for calculating the total asset income ratio and the total asset turnover ratio is the s

Wrong. The formula for calculating the total asset income ratio: total asset income ratio operating income.

average total assets; Operating income includes sales revenue.

Net. Total Asset Turnover.

The calculation formula is: total asset turnover ratio (times) net sales revenue average total assets. Sales revenue refers to the net amount of total sales revenue minus sales returns, discounts, etc.

Operating income ≠ net sales revenue, so the formula for calculating the two is different.

Wrong. Total Asset Turnover Net Sales Revenue Average Total Assets.

Total Assets Income Ratio Operating Income Average Total Assets.

Operating income includes net sales revenue. In the actual analysis, outsiders cannot know the detailed net sales revenue of the enterprise, so the average total assets of the operating income are approximate instead.

So, from the most accurate formula for total asset turnover, the two are not the same.

The total asset turnover ratio is the ratio of sales revenue to average total assets, and efficiency analysis can be used for the assets of all listed companies. It is calculated as follows:

Total Asset Turnover Ratio (Times) = Sales Average Total Assets.

In the above formula, sales revenue refers to the total sales revenue minus sales returns, discounts, so that the net average total assets at the end of the year after deduction can be the average. Total Asset Turnover Turnover Turnover can also be used to express the number of days, which is calculated as:

Total Asset Turnover Days = Average Total Assets 360

The lower turnover rate of total sales assets and the higher turnover days indicate that the company is operating effectively and its assets are effectively utilized, which will not only affect the profitability of the company, but also directly affect the dividend distribution of the listed company. Total Asset Turnover Ratio and Asset Turnover are metrics for a company's asset flow operational efficiency. Generally speaking, the higher the current asset turnover ratio, the higher the total asset turnover ratio.

The two indicators of the company's assets and the management of the company's assets were evaluated from different perspectives.

There is a general formula for calculating the total asset turnover ratio, the total asset turnover ratio (times) = net operating income average total assets, total asset turnover ratio = sales revenue and total assets. There are several variables in the equation that need to be understood, where net operating income refers to the net amount minus sales discounts, and average total assets refers to the average between the total assets of the enterprise at the beginning of the year and the total at the end of the year.

The total asset turnover ratio in the development process of the enterprise can actually very accurately reflect how efficient the company's operations are. In addition to the total asset turnover ratio, the asset turnover ratio can also include the classified asset turnover rate and the individual asset turnover ratio, and the purpose of measuring and analyzing the efficiency of asset utilization is also different for different types of asset turnover ratios.

If the total asset turnover rate of the enterprise suddenly rises, but the current sales volume of the enterprise has not changed significantly, it is likely that the enterprise has scrapped a large number of fixed assets during this period, which is not actually a manifestation of the improvement of the company's asset utilization efficiency.

Wrong. The formula for calculating the total asset income ratio: total asset income ratio, operating income, average total assets; Operating income includes net sales revenue.

The formula for calculating the total asset turnover ratio: total asset turnover ratio (times) net sales revenue average total assets. Sales revenue refers to the net amount of total sales revenue minus sales returns, discounts, etc.

Operating income ≠ net sales revenue, so the formula for calculating the two is different.

Expand the information of the dissipation:

The total asset turnover rate reflects the flow speed of all assets from input to output during the operation of the enterprise, and reflects the management quality and utilization efficiency of all assets of the enterprise.

In general, the higher the value, the faster the total asset turnover of the enterprise. The stronger the sales ability, the higher the asset utilization efficiency.

At the same time, the total asset turnover ratio comprehensively reflects the operating capacity of the overall assets of the enterprise, generally speaking, the more times or fewer turnover days of assets, indicating that the faster the turnover rate, the stronger the operating capacity.

The following statement about the formula for the total asset turnover rate is correct ( )aTotal Asset Turnover Depreciation Expense Total Assets.

b.Total Asset Turnover Sales Total Assets.

c.Total Asset Turnover Solid Chain Huiding Assets Total Assets.

d.Total Asset Turnover, Cost of Sales, Total Assets.

Check the answer analysis [Correct Answer] b

Answer Analysis] This question examines the total asset turnover ratio. The total asset turnover ratio, also known as the total asset utilization rate, is the ratio of a business's sales to its total assets. See textbook p365.

Answer]: c, d

The analysis of the driving factors of the total asset turnover ratio usually uses the indicators of "asset turnover days" or "asset to income ratio", and does not use the "asset turnover days or rotation times", the total asset turnover days current asset turnover days non-current asset turnover days are not equal to the current asset turnover times and non-current asset turnover times, so options c and d are incorrect.

Total Asset Turnover Ratio refers to the following meanings for reference:

1. Introduction

1. The total asset turnover ratio is the ratio of the net sales revenue to the average total assets of the enterprise source land industry in a certain period, and it is an indicator to measure the ratio between the scale of asset investment and the sales level;

2. When using the total asset turnover rate to analyze and evaluate the efficiency of asset use, it should also be analyzed together with sales profits. The non-current assets in the total assets should be calculated and analyzed. The higher the total asset turnover rate, the stronger the company's sales ability and the better the benefit of asset investment;

2. Calculation formula

1. Total asset turnover rate (times) = net operating income Average total assets, total asset turnover rate = sales revenue Total assets, total asset turnover days = 365 total assets hail turnover rate (times);

2. In the formula: net operating income is the net amount after deducting sales discounts and discounts, and the average total assets refer to the average of the beginning and end of the year's total assets. The values are taken from the Balance Sheet and are calculated as:

Average total assets = (total assets at the beginning of the year + total assets at the end of the year) 2;

3. The total asset turnover rate is an important indicator to examine the operational efficiency of enterprise assets, which reflects the flow speed of all assets from input to output during the operation of the enterprise, and reflects the management quality and utilization efficiency of all assets of the enterprise.

4. Through the comparative analysis of this indicator, it can reflect the operational efficiency and changes of the total assets of the enterprise in the current year and previous years, find out the gap between the enterprise and similar enterprises in asset utilization, and promote the enterprise to tap the potential and actively generate income;

5. Improve product market share, improve asset utilization efficiency, in general, the higher the value, the faster the total asset turnover of the enterprise. The stronger the sales ability, the higher the asset utilization efficiency;

3. Turnover days

1. The accounting system for business enterprises clearly stipulates that the net income of the main business of the enterprise should be the amount of the main business income after deducting sales discounts and sales discounts, which is called the net income of the main business. Total Asset Turnover Ratio = Total Sales Revenue Average Total Assets;

2. In the formula, sales revenue refers to the net amount of total sales revenue minus sales returns, discounts and deductions, and the average total assets can be the average at the beginning of the year and the end of the year. The total asset turnover rate can also be expressed by the number of turnover days, which is calculated as follows: turnover days = calculation period days The lower the total asset turnover rate, the higher the turnover days;

3. Explain that the worse the efficiency of the company's use of its assets for operation, which will not only affect the company's profitability, but also directly affect the dividend distribution of the listed company;

4. The total asset turnover rate and the current asset turnover rate are indicators to measure the efficiency of the company's asset operation, generally speaking, the higher the current asset turnover rate, the higher the total asset turnover rate, these two indicators evaluate the company's assets from different perspectives.

Total asset turnover is an important financial ratio to measure the asset management efficiency of an enterprise, and it plays an important role in the financial analysis index system. This metric is generally defined as the ratio of sales revenue to average total assets

Asset Turnover Ratio = Net Sales Revenue for the Period Average Balance of Total Assets for the Period.

Where: Average balance of total assets for the period = (opening balance of total assets + closing balance of total assets) 2

It is the ratio of net sales to average total assets. It is used to reflect the number of times an enterprise's assets are turned over in a year. It is an indicator that measures the efficiency of the utilization of all investments of an enterprise. It is calculated as follows:

Asset Turnover Ratio = (Net Sales Average Total Assets) 100%.

Net sales are the net income from gross sales net of sales returns and discounts and discounts; The average total assets is a simple average of the total assets at the beginning of the year and the end of the year in the balance sheet.

There is no universal standard for this indicator, so it only makes sense to compare it to the company's historical level or to the industry average. If the asset turnover rate is too low, that is, the sales are insufficient relative to the assets, it means that the sales revenue still has potential to be tapped; If the turnover rate is too high, it indicates that the capital is insufficient, the scale of the business is too large, beyond the normal capacity, and it may be in the midst of poor capital turnover, especially a debt crisis.

The total asset turnover ratio refers to the ratio of the net income of the main business to the average total assets of an enterprise in a certain period. The total asset turnover ratio is:

An important indicator that comprehensively evaluates the operation quality and utilization efficiency of all assets of an enterprise, and its calculation formula is as follows:

Total asset turnover ratio (times) = net income from main business Average total assets x 100%.

In the formula, the net income from main business refers to the income obtained by the enterprise from its business activities in Macao, such as the sale of products, commodities and the provision of labor services, less the discount.

The amount after deduction and discount. The figures are taken from the company's "Profit and Profit Distribution Statement".

Average total assets refer to the average of the total assets of an enterprise at the beginning of the year and the end of the year. Values are taken from the Balance Sheet

It is calculated as follows:

Average total assets = (total assets at the beginning of the year + total assets at the end of the year) 2;

The total asset turnover rate is an important indicator to examine the operational efficiency of enterprise assets, which reflects the investment of all assets during the operation of the enterprise.

The speed of flow to output reflects the management quality and utilization efficiency of all assets of the enterprise. Through the comparative analysis of this indicator, it is possible to:

In order to reflect the operational efficiency and changes of the total assets of the enterprise in the current year and previous years, it is found that the enterprise and similar enterprises in asset utilization.

Promote enterprises to tap potential, actively generate income, increase product market share, improve asset utilization efficiency, and generally not.

, the higher the value, the faster the total asset turnover of the enterprise. The stronger the sales ability, the higher the asset utilization efficiency;

Total assets turnover refers to the ratio of an enterprise's net business income to its average total assets in a given period. The total asset turnover rate is an important indicator to comprehensively evaluate the operation quality and utilization efficiency of all assets of an enterprise. The higher the turnover ratio, the faster the total asset turnover, reflecting the stronger the sales capacity.

Enterprises can accelerate the turnover of assets and increase the absolute amount of profits through the method of small profits but quick turnover.

For the analysis of the drivers of asset turnover, you can usually use the "asset days turned" or "asset-to-revenue ratio" metric instead of "asset turnovers".

Asset turnover ratio, the general formula for which is:

Asset Turnover = Turnover Assets.

Or: Asset Turnover = Total Revenue Total Asset

Or: Asset Turnover Ratio = Net Sales Revenue for the Period Average Balance of Total Assets for the Period.

Where: Average balance of total assets for the period = (opening balance of total assets + closing balance of total assets) 2

The asset turnover ratio can be divided into three categories: total asset turnover ratio, classified asset turnover ratio (current asset turnover rate and fixed asset turnover rate) and individual asset turnover ratio (accounts receivable turnover rate and inventory turnover rate, etc.).

Different report users have different purposes for measuring and analyzing the efficiency of asset utilization

1. Through the analysis of asset utilization efficiency, shareholders can help judge the financial security of the enterprise and the profitability of assets, so as to make corresponding investment decisions.

2. Through the analysis of asset utilization efficiency, creditors can help determine the degree of material security or security of their creditor's rights, so as to make corresponding credit decisions.

3. Through the analysis of asset utilization efficiency, managers can find idle assets and underutilized assets, so as to deal with idle assets to save funds, or improve asset utilization efficiency to improve business performance.