如何計Account ratio

1. AccountsReceivable Turnover 和TotalAsset Turnover 的分子是不是只計company operated sales? 計不計franchisedrevenues? 回應: Accounts receivableturnover = Net credit sales / Average trade receivable (net)Asset turnover =Net sales / Average total assets由上述的計算程式來看, 不涉及franchisedrevenues。 2. times interestearned (earnings before interest and tax / interest expense) 的分子用不用扣non-controlling interest? 回應: Times interest earned = Income before taxes and interest /Interest charges是不用扣除non-controllinginterest。