Bài tập nhập môn TCDN english

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A16228 Mr_TuN
Giải bài tập nhập môn TCDN 2012-2013
(English)
*Bài 3:
1- Total asset turnover:
Net sales
Total asset
= 5
=> Net sales = 5 * 5.000.000 = 25.000.000
A – ROS: 2%
Lợi nhuận ròng (EAT) = 500.000
Net sales = 25.000.000
= 2%
B – ROA: 10%
EAT = 500.000
Total asset = 5.000.000
= 10%
Total debt
Total asset
= 0.2
=>>> Total debt = 0.2 * 5.000.000 = 1.000.000
+ Equity = Total asset – Total debt = 5.000.000 – 1.000.000 = 4.000.000
C – ROE: 12.5%
EAT = 5.000.000
Equity = 4.000.000
= 12.5%
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2- ROE new: 3%
+ Total asset new = 6.000.000
- ROS new: 3%
EAT new
Net sales
= 3%
=>>> EAT new: 25.000.000 * 3% = 750.000
- ROA new: 12.5%
EAT new = 750.000
Total asset new = 6.000.000
= 12.5%
- Total debt: 0.2 * 6.000.000 = 1.200.000
- Equity: 6.000.000 – 1.200.000 = 4.800.000
- ROE new: 15.625%
750.000
4.800.000
= 15.625%
*Bài 6:
1 – Number of common stock: 150.000 / 5 = 30.000
2 – EPS:
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EAT – Cash preferred stock = 61.500 – 25.000 * 6%
Number of common stock = 30.000
= 2
3 – Dividend payout ratio:
DPS = 0.8
EPS = 2
= 0.4
4 – ROA:
EAT = 61.500
Total asset = 375.000
= 16.4 %
5 – Equity: 25.000 + 150.000 + 100.000 = 275.000
- ROE:
EAT = 61.500
Equity = 275.000
= 22.36%
6 – Current ratio
Total current asset = 40.000 + 40.000 + 70.000
Total Current liabilites = 5000 + 20.000
= 6
7 – Quick ratio:
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Total current asset – Inventory = (40.000 + 40.000 + 70.000) – 70.000
Total current liabilites = 5000 + 20.000
= 3.2
*Bài 1:
Receivable turnover = 365/ Collection period 365/10 36.5
Receivable turnover = Net sales/ Account receivable
Suy ra: Net sales 500*36.5 18250
Total assets= Net income/ ROA 200/0.08 2500
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Equity= Net income/ROE 200/0.2 1000
Equity=Common stock+ Retained earning
Common stock = 1000-
300 700
Total libilities and stockholder's equity= total asset 2500
Total libilities 2500-1000 1500
Long- term debt= Total liabilities - Current liabilities 1500-400 1100
Cost of good sold= Net sales- gross margin 18250- 0.2* 18250 14600
Inventory= Cost of good sold/ Inventory turnover 14600/29.2 500
Quick ratio=( T. current asset- Inventory)/ T. current liabilities
T. current asset 400*2+500 1300
Net plan & equipment+ T. current assets = Total assets
Net plan & equipment 2500-1300 1200
Cash 2500-1200-500-500 300
Cash 300
Account receivable 500
Inventory 500
Net plan & equipment 1200
Total assets 2500
Current liabilities 400
Long- term debt 1100
Common stock 700
Retained earning 300
Total libilities and stockholder's equity 2500
*Bài 8:
A - (1) Total Assets = Total Debt + Preffered Stock + Common Stock +
Retained Earnings
= 250000 + 100000 + 100000 + 50000
= 500000
Total assets turnover = Net Sales/Total Assets
= 1000000/500000
= 2.00
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(2) Net profit margin = Net incom/ Net Sales
= 50000/1000000
= 0.05
(3) Gross Profit = Net sales -Cost of goods sold
=1000000 - 800000
= 200000
Gross Profit margin = Gross profit/Net Sales
= 200000/1000000
= 0.2
B- Inventory = Cost of goods sold/Inventory Turnover
=800000/5
= 160000
Receivable Turnover = 365/Average Collection Period
=365/36.5
= 10
Account Receivable = Net sales/Receivable Turnover
=1000000/10
= 100000
Inventory Turnover = Cost of goods sold/Inventory
==> Inventory(New)= Cost of goods sold/Inventory Turnover(New)
= 800000/10
= 80000
Average Collection Period = 365/ Receivable
==> Receivable Turnover(New)= 365/Average Collection Period(New)
= 365/18.25
= 20
Receivable Turnover= Net sales/Account Receivable
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==> Account Receivable(New)= Net sales/Receivable Turnover(New)
=1000000/20
= 50000
Inventory(New) - Inventory(old) - Account Receivable(New) - Account Receivable(old)
=80000 - 160000 + 50000 - 100000
= -130000
Total Assets(New) = Total Assets - Total Assets Reduction
=500000 - (260000 - 130000)
= 370000
(ROA)= EAT/Total Assets
==> EAT= Total Assets(New)*ROA
=370000*15%
= 55500
Total Debt(New) = Total Assets(New)- (Preffered Stock + Common Stock +
Retained Earnings)
= 370000 - (100000 + 100000 + 50000)
= 120000
Total Stockholders Equity(New)= Total Assets(New) - Total Debt(New)
= 370000 - 120000
= 250000
*Bài 9:
a) Current asset turnover = Net sales / Total current assets
à Total current assets = Net sales / Current asset turnover
= 122 500 / 3.5 = $ 35 000
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à Total long-term assets = Total assets – Total current assets
= 50 000 – 35 000 = $ 15 000
à Total long-term assets are 30% of total assets.
b) Long-term assets turnover ratio = Net sales / Total long-term assets
= 122 500 / 15 000 = 8.17
b)
ROE = EAT / Equity = ROA r ( Total assets / Equity )
ROA = 0.1
Debt ratio = Total debt / Total assets = 0.2
à Equity / Total assets = 1 – 0.2 = 0.8
à Total assets / Equity = 1 / 0.8 = 1.25
à ROE = 0.1 r 1.25 = 0.125
*Bài 2:
1)Long term assets turnover=net sales/Total assets=4
Total asset turnover= Net sales/Total asset=2,4
=> Total assets/Long term assets=Total assets/600=4/2,4
Total assets=600*4/2,4=1000
2) Total debt/Total asset=0,6
total debt=0,6*1000=600
3) Current Ratio= Total current assets/ Total current liabilities
= 1000-600/total current liabilities=2
Total current liabilities=400/2=200
Long term debt=Total debt-total current liabilities=600-200=400
4) Quick ratio= Total current assets- Inventory/Total current liabilities=1
= 400-Inventory/200=1
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Inventory=400-200=200
5) Net sales=Long term assets turnover* Total long term assets
2400
6) ROS=EAT/net sales
EAT=5%*2400=120=Net income
7) Average collection period=365/Receivable Turnover
= 365/(net sales/AR)=15.208
Net sales/AR=365/15,208=24
AR=2400/24=100
8) Cash=Total assets-t.long term assets-AR- inventory=1000-600-200-100=100
9) Total liabilities and stock=total assets=1000
10) RE=total liabilities and stock-total debt-common stock

=1000-600-100=300
Cash 100 Current liabilities 200
AR 100 Long term debt 400
Inventory 200 Common stock 100
Net plant and equips 600 RE 300
Total assets 1000
Total liabilities and Stockholders'
equity 1000
Sales 2400 Net income 120
*Bài 4:
Long-term assets turnover = Net sales / T. Long-term assets = 3.5
Total assets turnover = Net sales/ Total assets = 2.0
=> T. long term assets/ T. assets = (2/ 3.5)* 100 = 57.14%
=> Current assets/ Total assets = 100% - 57.14% = 42.86%
*Bài 7:
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1.Current ratio =
= = 4.5
2.Quick ratio =
= = 1.875
3.Total debt to total assets =
= = 0.41
4.Net profit margin = = = 0.10125
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5.Total assets turnover = = = 2.76
*Bài 5:
net sales $500,000
Gross profit (25 % Net sales) $125,000
cash and marketable
securities $10,000
account receivable $40,000
inventory $50,000
current ratio 2.0
A
Receivable turnover =
Net sales
=
$500,000
= 12.5
Account receivable $40,000
Average collection period
=
365
=
365
= 29.2
Receivable turnover 12.5
Cost of good sold = net sales -
gross profit
margin
= $500,000 - $125,000
= $375,000
Inventory turnover =
Cost of good sold
=
$375,000
= 7.5
Inventory $50,000
T. current asset = cash and marketable securities
+ account receivable
+ inventory
= $100,000
($10,000+$40,000+$50,000)
Current ratio=
T.Current assets
=
$100,000
= 2.0
T.Current liabilities
T.Current
liabilities
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