题干：一家公司获取的利润可以通过什么来增加ROI？
A.按相同金额增加销售收入和营业支出。
B.按相同的比例减少销售收入和营业支出。
C.增加投资和运行费用由相同金额。
D.按相同的比例增加销售收入和营业支出。
考点：Responsibility Accounting and Performance Measures-Performance Measures -- Investment Centers
关键词：increase ROI
解题思路：ROI=Profit/investment
判断增加ROI就是根据分子分母的变化来判断即可
Answer (D) is correct . ROI equals income divided by invested capital. If a company is already profitable, increasing sales and expenses by the same percentage will increase ROI. For example, if a company has sales of $100 and expenses of $80, its net income is $20. Given invested capital of $100, ROI is 20% ($20 ¡Â $100). If sales and expenses both increase 10% to $110 and $88, respectively, net income increases to $22. ROI will then be 22% ($22 ¡Â $100).Answer (A) is incorrect because Increasing sales and expenses by the same dollar amount will not change income or ROI.
Answer (B) is incorrect because Decreasing revenues and expenses by the same percentage will reduce income and lower ROI.
Answer (C) is incorrect because Increasing investment and operating expenses by the same dollar amount will lower ROI. The higher investment increases the denominator, and the increased expenses reduce the numerator.
Answer (B) is incorrect because Decreasing revenues and expenses by the same percentage will reduce income and lower ROI.
Answer (C) is incorrect because Increasing investment and operating expenses by the same dollar amount will lower ROI. The higher investment increases the denominator, and the increased expenses reduce the numerator.
