总资产周转率计算如下：
总资产周转率 = (净销售) / (当年平均总资产)
平均总资产= (期初资产余额+期末资产余额)/2
总资产=现金+有价证券+应收账款+存货+工厂&设备
期初总资产= ($48,000 + $42,000 + $68,000 + $125,000 + $325,000) = $608,000
期末总资产= ($62,000 + $35,000 + $47,000 + $138,000 + $424,000) = $706,000
平均总资产= ($608,000 + $706,000) / 2 = $1,314,000 / 2 = $657,000
总资产周转率 = $900,000 / $657,000 = 1.37 |
