登录之后可查看解析

ROI is calculated as net income divided by average total assets (or investments). This answer does not include working capital in average total assets.
ROI is calculated as net income divided by average total assets (or investments). Net income equals net sales minus COGS and G&A expenses, or $400,000 ($4,000,000 ? $3,525,000 ? $75,000). Average assets are equal to the sum of average plant and equipment plus working capital, or $2,400,000 ($625,000 + $1,775,000). Now we can calculate ROI: $400,000 ÷ $2,400,000 = 16.67%.
ROI is calculated as net income divided by average total assets (or investments). This answer fails to reduce net income for general and administrative costs.
ROI is calculated as net income divided by average total assets (or investments). This answer results from dividing net income by average plant and equipment ? average working capital. Average working capital should be added to average plant and equipment, not subtracted from it.