財報分析

Below are selected ratios for two companies which operate in two different industries: car manufacturer (中華汽車) and retailer (統一超).

Identify which industry each of the companies A and B operate in.

• A: Car Manufacturer/

  B: Retailer

• A: Retailer /

  B: Car Manufacturer

中華電 vs.台灣大 長期償債能力分析何者描述較為正確?

• 台灣大近三年之利息保障倍數較高

• 台灣大近三年之負債占總資產比率較高

半導體產業 聯電 vs. 旺宏 經營能力分析

下列敘述何者不正確?

• 聯電之存貨周轉率較高

• 聯電之平均銷貨日數較長

• 兩家公司之平均收現日數約45 ~55日

Financial statement analysis is greatly enhanced when financial ratios are compared with

• Past values

• Future values

• Values for other firms in the same industry

• Both past values and values for other firms in the same industry

若負債占總資產比率 > 0.5，則負債占權益比率為

• < 1

• =1

• >1