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商业银行申请开业的首要条件是()
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下列属于反映商业银行经营成果指标的是()
在实验条件严格控制下，借助于专门的实验设备，引起和记录被试的心理现象的研究方法是()
The summarised financial statements of Gregory Co as a single entity at 31 March 20X5 and as a group at 31 March 20X6 are:
Other information:
(i) Each month since the acquisition, Gregory Co’s sales to Tamsin Co were consistently $2m. Gregory Co had chosen to only make a gross profit margin of 10% on these sales as Tamsin Co is part of the group.
(ii) The values of property, plant and equipment held by both companies have been rising for several years.
(iii) On reviewing the above financial statements, Gregory Co’s chief executive officer (CEO) made the following observations:
(1) I see the profit for the year has increased by $1m which is up 20% on last year, but I thought it would be more as Tamsin Co was supposed to be a very profitable company.
(2) I have calculated the earnings per share (EPS) for 20X6 at 13 cents (6,000/46,000 x 100) and for 20X5 at 12·5 cents (5,000/40,000 x 100) and, although the profit has increased 20%, our EPS has barely changed.
(3) I am worried that the low price at which we are selling goods to Tamsin Co is undermining our group’s overall profitability.
(4) I note that our share price is now $2·30, how does this compare with our share price immediately before we bought Tamsin Co？
Required: (a) Reply to the four observations of the CEO. (8 marks)
(b) Using the above financial statements, calculate the following ratios for Gregory Co for the years ended 31 March 20X6 and 20X5 and comment on the comparative performance:
(i) Return on capital employed (ROCE)
(ii) Net asset turnover
(iii) Gross profit margin
(iv) Operating profit margin
Note: Four marks are available for the ratio calculations. (12 marks)
Note: Your answers to (a) and (b) should reflect the impact of the consolidation of Tamsin Co during the year ended 31 March 20X6.
与黄连功效相关的药理作用不包括
A 抗炎
B 解热
C 中枢兴奋
D 抗细菌毒素
E 抗溃疡
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