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PAGEPAGE38Chapter8ProfitabilityPROBLEMSPROBLEM8-1NetProfitMargin=200420035.00%4.00%ReturnonAssets=20042003狠湖某證求淹22.83錫%震屆遇20.00接%挪階Total決Asse捎tTur括nover稅=雪叨撕乎高永2004輸版療2003論塊航掃申4.57奸times煌材5.00砌times尖查蓮我刑恒pery堵ear傷廢鬼pery滑ear蒸插=Ret塔urno餓nCom喂monE正quity皂=工冷衣碎思匙2004勻衣荒2003幼風(fēng)救頃彼拋30.88污%股慣員25.00劑%在捎AhlE稠nterp漁rise蠅hash鐮ada興subst展antia宅lris寺ein全profi涉tto笛sales漆.Th故isis據(jù)some介what蹤tempe節(jié)redb善yar萬educt盤ioni濟(jì)nass育ettu澡rnove澆r.G天iven西asli此ghtr斤isei旨ncom皂mone紋quity駝,the皂reis細(xì)asu劑bstan幫tial縮rise鐘inre餅turn舍onco鞭mmon英equit營y.鞏PROBL挎EM8-牌2a.僻2004雖2003副Sales譯Cost聾ofgo雨odss摔old籌Gross即prof尾it侵Selli四ngex纏pense健Gener凡alex鄙pense幟Opera差ting膠incom逼e產(chǎn)Incom悟etax酷Neti熔ncome鈴100.0盲%糖60.7有39.3桌14.6脖10.0存14.7牧5.9李8.8余%蝕100.0炎%俘60.8例39.2禁20.0宣8.3陰10.9店4.2繭6.7元%撞b.脅宅Starr唇Cann膝ingh亭asha麗das氧harp車decre騾asei削nsel攜ling六expen匆seco家upled悠with撥only磨amo唯dest忽rise穗inge誠neral探expe僑nses含givin景gan證overa死llri瘋sein娘the攻netp還rofit壯marg亡in.甚PROBL輸EM8-縮3熄換Earni侵ngsB社efore嗽inte拘rest歇andt餅ax陣住$245,勵(lì)000刪堤Inter頂est(稼750,0廳00x葵6%)處鏈?zhǔn)庳?fù)45,尚000斤省Earni譯ngsb汗efore理tax溫葛滾撇$200,閱000貓志Tax嚇音打粒傭80,聞000佳碼Neti辭ncome陪標(biāo)赴多$120,辣000泛俱Prefe熟rred域divid說ends繳裳缺儀15,惠000塌摘Incom焰eava解ilabl寧eto纖commo司n時(shí)怎句$105,秘000a.b.c.桿黑高恥粘d.黃令韻磚經(jīng)女兩宇港=5殊.44t服imes萄來芒澆李按聯(lián)晉默允per費(fèi)year叔PROBL勵(lì)EM8-未4派Vent柔Molde贏d短耕Plast躬ics投Vent皺Molde謀d椅泛Plast燙ics冠Sales庸Sales餃retu朝rns捆Cost睜ofgo向odss偷old妥Sel舒ling覺expen驚se怕Gen扣eral順expen點(diǎn)se血Oth戴erin揭come罰Oth乒erex住pense龍Inc窗omet疑ax殖Net起inco易me因 鬼101.0嘴%播 犧7.0燕 健72.1墓 偏9.4番 芒7.0菜 止.4輛 繭1.5族 挪4.8巧 先5.6役%概 臥100.3探%秒 醫(yī).3途 藝67.1緣 孔10.1宴 陪7.9斃 巖.4鴨 榴1.3備 員5.5嫂 拆8.5壇%橡晶Sales斜retu氏rnsa碼rehi壇gher面than熄thei問ndust衛(wèi)ry.競Cost秋ofsa牌lesi納smuc駝hhig符her,惡offse緞tsom撕eby才lower顏oper南ating慨expe顧nses.炸Oth副erex蹦pense絹(per匯haps奔inter究est)舊isso苗mewha蒜thig焰her.怒Lowe彎rtax己esar斬eper區(qū)haps案cause柴dby烏lower線inco百me.生Overa優(yōu)llpr寄ofit糾isle蹄ss,p蝕rimar今ilyd跡ueto組cost勾ofs森ales.城PROBL鳥EM8-導(dǎo)5a.慮套2004覺sales絨were研122.續(xù)72%o撓ftho齡sein眾2003謊.b.幫慨2004片nete聞arnin托g(shù)swe蛙re10貫0.80%信oft央hose家in20膠03.睛c.雖具1.棒拒NetP合rofit價(jià)Marg飯in=律謹(jǐn)揪2004待僅2003旗具2.退翻Retur疏non潑Asset叢s=鏈妖樣2004孤閃2003傭竹3.始陷Total鍛Asse筆tTur謝nover芒=蒼堂乞2004螞丈2003探器4.權(quán)瞞DuPon無tAna河lysis獲:Ret屠urno蒙n=瓜Net退Profi誼tx且Total訓(xùn)Asse糖t部筍滅季撞礙狠Asset浮s沿M榆argin換緣Tu茅rnove謹(jǐn)r月擠香200遣4駐塘10.4足2*載=堪9.39當(dāng)%炕x笑1.俗11循寒駐20胳03劇易12.點(diǎn)72*藥=冠11.5薄6%原x玻1誘.10滾倉*Roun城dedc沫auses販the剩diffe俯rence悲from甲the召10.38園%and飛12.6齊7%co船mpute址din桌part攔2.5.逆2004鄭2003西Opera華ting競incom怒e棉Net晚sale捏s閃Les律s:Co纖stof智prod頭ucts咱old壤蜻Re幼searc誓hand疾deve餓lop-欄輕燈ment睛expen截ses類計(jì)Ge荒neral攝and散selli持ng沙Opera惱ting努incom慧e抖$1,58惠9,150詠65滅1,390需13胡5,314乖52飯6,680填$27趕5,766儀$1,29伍4,966糊46篩6,250罵11敵3,100鬧44瓜6,110借$26摸9,506籃條滅Opera禮ting咐Incom誠eMar由gin=嘴撒妙薯蹈羨弟2004同倍蠻2003殃精6.媽映Retur戚non崖Opera剖ting浙Asset里s=漲揪綱區(qū)風(fēng)交2004份融粉2003凈腎梁蜜帝=19.搶53%威居=23.叔24%雅傷7.詳須Opera濤ting銷Asset別Turn羨over犯=改參站承貢氧2004飯軍沾2003木炭矮俯苦=1.1巴3tim贊es式起=1.1烤2tim筋es拆窗址寫汁per卡year歐僻輛per機(jī)year野瘦8.離他DuPon壺tAna水lysis壽:Ret獸urno命n=蓮Net譽(yù)Profi還tx腰Total頸Asse悟t測鮮芳啦窄奪熔Asset射s匹M畏argin設(shè)塌Tu辯rnove善r罪鞋品200厲4鑼掩19.6微1%*乓=糖17.3栗5%姑x揀1.奴13究購井200針3掃困23.3涼1%*車=勸20.8水1%甚x揮1.桑12棒冬吃*Roun焦ding散cause家sthe律diff歲erenc償efro叢mthe戒19.5荒3%an齒d23.收24%c挨omput謀edin脾part岡6.9.潔2004季2003英Nete搬arnin晶gsbe營fore匙minor色ity耽sha陜r(jià)e堡Inter熟este滿xpens感e蛋Earni慌ngsb宜efore登tax筍Provi追sion準(zhǔn)fori北ncome皆tax改Taxr透ate簡1–t躺axra頃te客(inte終rest換expen遍sex宗(1敢–tax蠅rate藥)騾Nete未arnin悅gsbe調(diào)fore使minor今ity嚼sha共re+伯(inte繁rest覆expen凳se)板x(羞1–t迅axra刑te)謎Long-犬term澡debt聯(lián)+equ辣ity濕Retur壟non券inves絡(luò)tment牲$14燕9,260蟲1魂8,768括26頂3,762允11幣4,502季終43.4%仗耐56.6%夕1鵝0,623驕菠愛15艦9,883摩1,01坑9,420片益塔15.7%句$14敲9,760捧1造1,522象27翠1,500罰12宴1,740頂薄44.8%用蠻55.2%仔茫6,360袍15隔6,120只93傍3,232據(jù)漆16.7%羞10.般據(jù)Retur卸non趟Commo剛nEqu首ity=梨擊托掘扭河未贏2004燦沉陰2003懇倆機(jī)跳阿魄顯五饑魯告單=17.洞06%靈獵=19.檔03%界d.婆茄Profi邀tsin拆rela齒tion獻(xiàn)tosa湊les,互asset祝s,an肺dequ外ityh套avea躺llde米cline牽d.T慧urnov時(shí)erha他srem脅ained績stab幟le.罵Overa巨ll,a桃lthou辟ghab喇solut抗epro寄fits浮have醒incre序ased混in20浴04,c它ompar鍛edwi伙th20年03,t娃hepr震ofita撲bilit林yrat代ioss此howa愉decl驅(qū)ine.別PROBL嬌EM8-東6鋒a.盒撈1.蘇錯(cuò)NetP丙rofit晌Marg艱in=猴2004衣2003足2002斑=6.0擴(kuò)7%戰(zhàn)=3.9沈6%端=3.7協(xié)6%遠(yuǎn)紙2.蒙繼Retur撿non臉Asset宴s=鳴2004揚(yáng)2003碌2002強(qiáng)=6.0級4%勿=4.2弊1%斑=3.8銅2%臭降3.數(shù)料Total勸Asse劣tTur粘nover爽=主2004茄2003擱2002提=1.1秋1tim毀es堅(jiān)遭per戴year箭=1.0葡7tim背es尤列per志year慣=1.0釋2tim且es榜骨per緣year戚鉛4.桐指DuPon鳴tAna王lysis伸Retur浴non陡Asset爛s乘=鐵NetP騰rofit靠Marg陣in危x為Total瞎Asse景t啊Turno繳ver探2004:寨6.74蔑%隙2003:此4.24螞%賢2002:三3.84公%嘴=列=贏=慨6.07%無3.96揚(yáng)%*如3.76%企*卻x登x揮x吳1.11布times矮1.07枝times云1.02捎times舅耽憑*Roun云ding麻diffe妙rence變from廁the策4.21%窗and滑3.82%授comp鼠uted庸in2.茅巾5.高超Opera及ting牲Incom問eMar偉gin=妖廳2004餓2003社2002企(2)N巾etsa激les舌Less:奮Mat佳erial末and鋸manuf自actur降ing冒c恥osts沖ofpr伸oduct賄ssol世d才Resea格rcha搭ndde吉velop遠(yuǎn)ment洋Gener壽alan豬dsel監(jiān)ling鋪(1)O峰perat陵ingi剃ncome寶(1)D循ivide糾ndby碧(20)使$1,60眼0,000懂74顏0,000治9渴0,000至60箭0,000普1,43寧0,000蔥17錘0,000筋10褲.63%蛋$1,30正0,000巖62注4,000傭7謹(jǐn)8,000災(zāi)50月0,500庫1,20貪2,500倡9躺7,500秒7.塑50%伯$1,20畝0,000蒼57厘6,000講7員1,400鏈46怒5,000劍1,11租2,400累8佩7,600拾7.鋪30%霜惑6.疫勻Retur辨non寸Opera暢ting碧Asset義s=源2004博2003緞2002登Op錢erati笛ngIn械come_姓____知Avera結(jié)geOp批erati誤ngIn夜come贏$17澤0,000上$1,39掘0,200哀12.23走%概$9臨7,500知$1,16屢0,000海8.41%酒$8爛7,000你$1,09但0,000嚇7.98%碑促7.習(xí)屢Opera腿ting窗Asset僚Turn記over圣=塞2004螺2003導(dǎo)2002組筍Net享Sales峰_____查____線Avera鼠geOp決erati籮ngAs洽sets榜$1,60礙0,000蘿$1,39尸0,200光1.15魯times舞$1,30堡0,000傷$1,16俘0,000杯1.12農(nóng)times火$1,20晉0,000盡$1,09單0,000幣1.10濾times暴亦8.感規(guī)DuPon宣tAna抹lysis免with牛oper波ating貫rati附os奔Retur柄non適Asset常s驕=也NetP綿rofit立Marg飛in版x懷Total是Asse私t桐Turno柜ver草2004:糖12.2駝2%*闊2003:寒8.4疼0%*坑2002:掙8.0對3%炎=裝=才=云10.63托%批7.50事%席7.30豆%稠x欲x突x象1.15侄1.12昌1.10臨但長*Roun撞ding惑diffe賣rence販from鵝the峽12.23籮%,8.誼41%,院and8脫.04%幻compu窗tedi埋n6.9.盼述Estim近ated耍taxr黎ate:躁2004配2003雙2002蒜(1)P睬rovis歷ionf調(diào)orin拴come耳taxes走(2)E辦arnin勇gsbe飄fore平incom吊etax宿es康a禾ndMi咱norit濾yequ臥ity絹(1)d望ivide糖dby尸(2)溉1–t井a(chǎn)xra伐te剖(3)I令ntere錢stex晚pense片x(1敵-tax河rate)臂$19,0越00x嗚6.00%暴$18,2佩00x姥59.00士%返$17,0蛾40x季58.00同%噸(4)E畜arnin念gsbe諒fore挽minor理itye住quity薦(3)p抱lus(氧4)壁躬(A弟)呀(5)T殘otal諷long-兼term灶debt鵝(6)T榴otal勤stock戰(zhàn)holde赴rs’e圈quity辜(5)p梨lus(膊6)煤齒(B甚)沸(A)d獻(xiàn)ivide犧dby零(B)賣$6煌2,049旋$15作9,100廢39.00花%拍61.00樹%家11,59眨0趙97,05競1悠108,6覺41問211,1嫁00濱811,2卸00幫1,022害,300泄10.63跌%趨$3斑5,731止$8投7,150拔41.00婆%裙59.00捉%蠢10,73皮8升51,41砌9阻62,15朋7豬212,8腐00玩790,1習(xí)00吃1,002懶,900貧6.20%會$32,利659稀$77,口760開42.00齊%牢58.00洪%遵9,883孟45,10飄1適54,98秧4秋214,0恭00訪770,0跡00塵984,0酒00悼5.59%10.臟2004神2003旁2002蘋Neti泉ncome辨etc.矮Avera績geto吩tale恩quity南$86,態(tài)851王$811,浙200曉$42,胞919志$790,找100識$37,撈001陡$770,仆000如b.兇迎Allr性atios湖comp棗uted江indic宰atea砌sign長ifica癥ntim衡prove蜘ment捐Ipro若fitab粱ility急.愿PROBL抖EM8-沈7躺a.皇黃1.染吊2004倉2003氣2002煎$17限1,115垮$1,00領(lǐng)2,100饞=17.壇08%富$163,案497謎$980,盲500姜=16.崖67%綱$143,區(qū)990詢$900,緞000濁=16.辛00%2.兄2004錢2003薪2002削$171,僵115意$839,術(shù)000薪=20.附40%隙$163,史497旦$770,蛇000頓=21.放23%滅$143,察990遣$765,春000既=18.稀82%3.心2004堆2003笑2002返$1,00崗2,100平$83跑9,000售=1.1蔽9tim燈es續(xù)per跟year幻$980,習(xí)500扔$770,趙000潤=1.2孟7tim面es嫁per襖year莫$900,搖000菌$$765警,000饅=1.1紙8tim難es更per禾year惡緞4.么籍DuPon面tAna煙lysis穿Retur怖non戴Asset省s太=級Opera崖ting昆Incom鍬e御Margi角n扛x燕Total嶺Asse心t以Turno增ver鄙2004:年20.8板8%*護(hù)2003:凡21.1乘7%*觀2002:部18.8役8%*汁=射=駱=鋼17.08礎(chǔ)%匆16.67吐%勁16.00理%林x完x貝x禍1.19銀times瘡per岡year廈1.27領(lǐng)times采per墳year淹1.18元times貢per跌year孕拾喬*Roun常ding壟diffe墊rence沈from營the臟20.40舌%,21癢.23%,慢and巴18.82響%com竄puted鴨in2摸.5.僅冰續(xù)Estim屆ated藏taxr爹ate:笑2004鏡2003葛2002刺(1)P級rovis拖ionf單orin艙come攻taxes能(2)E惑arnin秘gsbe吸fore廊incom循etax然es局t藝axra悟te[(席1)di認(rèn)vided往by(元2)]輩1攤–ta伐xrat衰e奧(3)I曬ntere像stex淺pense塘x(1宣-tax富rate)鑼$牧14,62貿(mào)0x5贊9.50%另$義12,10辟0x5斗9.00%辯$爽11,25撫0x5梅7.70%風(fēng)(4)N慮etea鉗rning賄s夏(另3)pl服us(4伐)誕(斑A)罵(5)A秤verag堤elon心g-ter尖mdeb娛t疼(6)A苦verag夸esha腐rehol詳ders’賤equi諸ty臭(則5)pl抱us(6尖)雞(條B)熔(A)d們ivide若dby捏(B)吹$116,產(chǎn)473吳$287,關(guān)588仔40.50矩%猜59.50瞧%撫8,699肺171,1癢15報(bào)179,8慨14汽120,0腔00洗406,0證00違526,0隸00塔34.19輩%系$113,謙616勢$277,懂113倦41.00淹%山59.00甩%趁7,139作163,4餅97壽170,6桐36跡112,0跟00否369,5姐00飼481,5各00級35.44貫%監(jiān)$105,算560奏$249,帳550押42.30田%墓57.70手%禾6,491吉143,9嶼90傘150,4遲81贈101,0松00愿342,0貢00是443,0滲00偏33.97騰%6.拾2004搶2003場2002撤Nete刃arnin亂gs吵Avera初geto碎tale博quity國$171,牌115磁$406,駱000笛$163,理497宵$369,愈500心$143,改990繼$342,帆0007.購2004邪2003閑2002舉$1,00水2,100壞$30冠2,500妹=3.3押1冠$980,蠟500嘩$281,哪000亞=3.4彼9末$900,次000岔$173,例000晴=5.2鐮0馳b.銹遺Ther碼atios代comp腦uted炸indic悅atea介very環(huán)prof柜itabl果efir非m.M侵ostr哥atios稀indi矮cate論Aver般ysli辨ghtr柱educt鍬ioni物npro鄭fitab魯ility漫in2誕003.訊煙Sales猶tof搭ixed熊asset振shas解decl砍ined針mater朗ially移,but朵this桿ist購heon恢lyra束tiof襖orwh建icht盈hetr通enda舒ppear陜sto犬bene供gativ到e.彎PROBL瘡EM8-笛8恩a.咽登1.裂濱2004附2003撒2002社$20,0視70-$8氧,028四$車297,5信80渴=4.0爺5%塌$16,6越60-$6捏,830壁$餐256,3螺60報(bào)=3.8油3%釋$15,3邀80-$6流,229帥$筑242,1意50層=3.7掛8%2.栗2004唱2003柴2002休$20,0雁70-$8膀,028灣$面145,7簽60姐=8.2杰6%圈$16,6困60-$6考,830寄$或137,0沉00摔=7.1崖8%此$15,3迷80-$6笛,229摩$號136,0麥00構(gòu)=6.7反3%3.焦2004旦2003沸2002灑$297,在580耀$145,澡760牲=2.0者4tim摘es從per旱year錦$256,怕360肉$137,周000汪=1.8嬌7tim衰es騾per膨year響$242,掘150閃$136,塵000握=1.7船8tim似es侵per按year越監(jiān)4.鐵訊DuPon償tAna絡(luò)lysis艘Retur餃non艇Asset渠s功=慈Opera馳ting弦Incom貧e別Margi此n蛛x狡Total緩Asse潛t俗Turno扇ver糠2004:死8.26滑%描2003:逆7.16捐%*臣2002:店6.73功%緊=妥=車=圖4.05%體3.83%志3.78%耍x御x膨x忌2.04畝times答1.87殊times猜1.78大times潛箏鐘*Roun筋ding蕉diffe踐rence動(dòng)from銷the申7.18%巨comp奪uted雙in2.5.駕2004悔2003吐2002光$26,彩380戀$297,停580掛=8.8狼6%愈$22,被860柱$256,準(zhǔn)360穗=8.9膀2%預(yù)$20,判180滴$242,陜150喬=8.3硬3%6.色2004灑2003辭2002帖$2李6,380睬吃林尤_____有$89,8鄉(xiāng)00+$4嫌5,850當(dāng)=19.伶45%賣$2洋2,860輸____膝$84,5泳00+$4吧0,300逐=28.脊32%口$哥20,18和0襲____攀$83,1驟00+$3騰9,800會=16.爹42%7.跟2004抓2003捆2002低=2.1亞9tim針es剩per桶year凈=2.0綿5tim捆es續(xù)per東year階=1.9俊7tim雹es母per惠year傳穴8.規(guī)爬DuPon務(wù)tAna橋lysis伴with否Oper嫁ating錯(cuò)Rati慌os莖Retur慚non總Asset多s腔=饒Opera渣ting桐Incom疫e披Margi擋n私x竟Total步Asse錦t當(dāng)Turno蓋ver騰2004:基19.4榜0%*益2003:卵18.2添9%*羽2002:愧16.4赴1%*還=亮=漏=泉8.86%央8.92%鵝8.33%它x暖x圍x鷹2.19災(zāi)times京2.05軟times懇1.97方times年稿禁*Roun恢ding屠diffe單rence鋼from正the讓19.45書%,18急.32%,鑄and熄16.42謎%com票puted留in6化.9.補(bǔ)2004惜2003告2002現(xiàn)$91,響580伍$297,鑼580井=30.或77%哥$80,欲060糧$256,狹360星=31.貨23%痕$76,掘180健$242,蘿150正=31.序46%濱b.蛇承Netp張rofit嚇marg想inan販dtot訓(xùn)alas革sett燥urnov糖erbo蹤thim薦prove孝d.T勝hisr送esult藥edin拘asu梯bstan暈tial凡impro番vemen雪tto屯retur滾non件asset摸s.憑互Opera紡ting方incom訊emar傻gind里eclin讀edsl躬ightl技yin錄2003疲after烘asu搬bstan寄tial良impro萄vemen給tin濱2002.文Ope徒ratin祖gass鞏ettu容rnove裳rimp鐮roved鐵each曉year弓.The臂resu雁ltof填the澤impro退vemen葬t(yī)in擠opera牛ting登incom曉emar津gina引ndop罵erati連ngas先sett探urnov稀erwa棗sas地ubsta約ntial傳impr逆oveme撤ntin艦retu炒rnon雪oper豈ating蝦asse到ts.扎腹Gross非prof跡itma賊rgin貞decli恒neds伐light裁lyea驟chye剛ar.齒牧Overa壺llpr組ofita握bilit滾yimp蠟roved梢subs漁tanti傳ally毛over準(zhǔn)thet與hree-鵲year梅perio巨d.稠PROBL停EM8-昆9創(chuàng)a.儀非1.碌新2004么2003昂2002瘡(A)剛(B)括$2,1瓣00,00川0聞$2,6晶00,00淡0按7,0墳00,00高0黎1飾00,00送0甲10,0頂00,00施0惹$19,7酷00,00莊0技$1,9尿50,00修0賄$2,3搜00,00順0摟6,2悅00,00作0券1罷00,00攪0艘9,0慈00,00竟0伙$17,6鄙00,00血0疑$1,7系00,00慈0娘$2,2跨00,00未0補(bǔ)5,8蔬00,00膊0尿1兆00,00握0邀8,3遙00,00婦0均$16,4蒸00,00兩02.肉先卷Estim過ated書taxr盼ate:賽2004貿(mào)2003聲2002借(1)P槐rovis懼ionf達(dá)orin骨come愧taxes明(2)I壤ncome便befo暫reta今x孟t終axra隙te=剖(1)d序ivide酷dby巷(2)紛1番–ta捕xrat濃e俘(3)I孟ntere籠stex捐pense顯x(1看-tax鈔rate)呼$把80,00淘0x5內(nèi)8.33%現(xiàn)$掌600,0暫00x孔57.35慢%蛛$延550,0矮00x丑61.82廣%瑞(4)N筐etin董come炕(最3)pl姓us(4昏)枝鉛(A閑)露L首o(hù)ng-t炊ermd縮ebt濱P懷refer言reds烤tock吧C樹ommon憂equi健ty糾火填抖凝代(B厭)容(A)d控ivide蟻dby治(B)球$1,5唱00,00獄0讓3,6快00,00徒0司41.67代%橡58.33鉛%房$46釋6,640雅$2,1濁00,00洲0盒$2,5升66,64曲0齡$7,0傭00,00乓0前100,0或00阻10,0續(xù)00,00捧0析$17,1咬00,00脹0爸15.01紙%獸$1,4兵50,00穩(wěn)0宋3,400己,000涂42.65慰%量57.35霸%交$34灑4,100紛$1,9遲50,00摸0蘿$2,2擋94,10陷0舊$6,2纏00,00書0者100,0著00雜9,0輝00,00孟0榆$15,3蠢00,00問0停14.99瞧%詞$1,0斯50,00鐵0煌2,750捕,000噴38.18優(yōu)%儉61.82哀%腫$34莊0,000猛$1,7幟00,00悉0劫$2,0鑰40,01菌0想$5,8四00,00刮0建100,0桶00夢8,3李00,00始0槽$14,2濕00,00啊0議14.37屬%3.燕2004悲2003門2002鍛=20.龍79%嬌=21.淺43%怕=29.毫24%4.餃2004烘2003各2002館=20.耕86%膝=21.菊51%梅=20.鎮(zhèn)31%點(diǎn)b.矛語Retur挎non底asset少simp藝roved喚in2核003a誦ndth逐ende才cline脊din食2004.騾Ret肺urno養(yǎng)ninv賽estme能ntim無prove輕deac跌hyea吹r.R輩eturn傘ont檔otal事equit折yimp吹roved茫and杰then撈decli煤ned.本Retu吼rnon還comm鋒oneq貌uity產(chǎn)impro劑veda惜ndth君ende松cline團(tuán)d.錄爐Inge堅(jiān)neral銜,pro領(lǐng)fitab湖ility惱has慈impro岸vedi戴n200懲3ove裂r200粥2but坊was偶down密sligh椅tlyi薪n200策4.文c.浴其Theu百seof足long館-term污debt勁and論prefe烘rred碗stock輩both鏡bene韻fited紹prof液itabi社lity.摸躺Retur鋒non北commo爬nequ盒ityi番ssli執(zhí)ghtly貝more喬than驢retu尿rnon煮tota兇lequ涉ity,杠indic馬ating傍abe袋nefit外from偽pref鎖erred池stoc廉k.瓣醬Retur跟non循total邪equi漸tyis暗subs借tanti犬a(chǎn)lly收highe兵rtha曬nret火urno普ninv陶estme亦nt,i運(yùn)ndica琴ting孕aben崗efit戀from響long-涂term哲debt.擴(kuò)PROBL檢EM8-車10墊a.唇暴Sales聲另邀飯賊$120,紡000閃咳Gross頌prof烈it(4惰0%)愈臺超關(guān)48,束000繩票Cost屯ofgo魯odss玉old(觀60%)綢梯徐礙72,型000尊渠Begin救ning塞inven峰tory繭覆柔啊$10,鋼000嗚翁+pur讓chase織掌窯調(diào)100,羞000撇基Total何avai估lable膜狠徹悶110,戴000扶惡-End惜ingi教nvent醬ory蜘鬧天揉?怨____睡收Cost掌ofgo角odss粒old裹萌村型$72,揚(yáng)000層能Endin贊ginv便entor怪y(11倉0,000損-72,0幫00)印若$38,譽(yù)000俊b.煤肆Ifgr反ossp甘rofit聯(lián)were銜50%,參the偏analy賺sisw狐ould梅beas綠foll麻ows:予耍Sales浸裁枝轎慣$120,篩000摟興Gross蟻prof跨it(5童0%)哥繼閉口60,焦000居可Cost謠ofgo叉odss山old(即50%)恢通飽摧60,嫌000纖傷Begin循ning詞inven續(xù)tory辣防雖幕$10,賭000存曠Purch遠(yuǎn)ases職趟劇灣100,叉000夾永Total螺avai趣lable狂錘診絮$110,哭000匙吸-End尸ingi效nvent京ory筑宿披補(bǔ)50,找000得卡Cost催ofgo振odss不old悔恥撲浴$60,螞000拒洽Ifgr索ossp蜻rofit揚(yáng)were聲high盯er,t舅helo綠sswo仙uldb魂ehig獵her.央PROBL射EM8-魯11主Net蹤Profi教t散Retai膠ned云Earni擴(kuò)ngs江Total跨Stock示holde壟rs’招Equit啟y斃a.a麥stock兔divi陵dend強(qiáng)is辣de汪clare鋤dand沉paid崇.鵲b.Me閥rchan址dise捐ispu踏rchas重ed貓on憲cred戚it.或c.Ma網(wǎng)rketa延bles編ecuri夾ties拳are望so欠ldab腥ovec尸ost.賭d.Ac忙count動(dòng)srec鵲eivab牲lear孔e差co旨llect鬼ed.傲e.A愈cash誼divid針endi句s撇de歡clare通dand磚paid慣.聞f.Tr燒easur其ysto侵ckis急pu耀rchas興edan燭drec蟲orded晉at雷cost勵(lì).挺g.Tr花easur去ysto來ckis舒sold膚ab溉ovec癥ost.掙h.Co名mmon掏stock王iss潑old.菌i.A注fixed止asse聽tis贊sold趴for泡le墾ssth燃anbo筑okva襪lue.銹j.Bo霸ndsa削reco鏟nvert慰edin沸to獎(jiǎng)co漲mmon歉stock糠.終0練0艇+配0純0饞0寒0傍0促-嘩0瓶-映0北+誼0陷-慢0僻0頭0說-歡0堤0窗0菜+家0牌-啞-算+圖+肢-圓+荒PROBL滑EM8-送12敲a.互撓1.麥品塔逃2004:恨擺效岔2003:濟(jì)服嘉丑2002:匙珠約羅2001:注餃眾捏2000:碰2.希合絕2004:瓜有秋指2003:道準(zhǔn)堵糾2002:設(shè)桃紙遺2001:黃春際趴2000:愁扔Canno骨tcom踢pute晚avera河geas嚼sets.庭龜準(zhǔn)Year-核EndB岔alanc拖eShe銜etFi批gures儉構(gòu)雕2004:愧食散仙2003:遞島往樣2002:宴倍烏造2001:聾址礙咸2000:撈3.裁杜夜Avera膛geBa萍lance繼Shee木tFig犬ures斤濁鍛2004:筑茅箱肌2003:販債彈促2002:足君油糕2001:次認(rèn)煮地2000:堂輔Canno展tcom喚pute族avera區(qū)geas冊sets.下蓬我Year-染EndB拳alanc層eShe筑etFi怎gures杯火族2004:夢悠煙逆2003:撇員眼世2002:側(cè)所倒公2001:中脂悔熔2000:頓4.吸掩驅(qū)Avera刪geBa淚lance護(hù)Shee奶tFig市ures綢呆展2004:汽色7.42%蛋x1.鬼14ti艘mes=蚊8.46日%挺夫施2003:建皺6.76%招x1.霉11ti題mes=違7.50絲%烤餅框2002:譽(yù)蘇6.15%桌x1.曬08ti風(fēng)mes=需6.64迅%蓄秒歡2001:它摟5.69%掀x1.泉04ti絮mes=哭5.92雙%唇逼吸2002:通革Canno傍tcom濕pute奪avera撤geas維sets圖眉發(fā)Year-暴EndB否alanc沙eShe慣etFi螺gures蕩帖亭2004:輛監(jiān)7.42%傳x1.眼14ti角mes=前8.46辟%扮棍困2003:捷仰6.76%友x1.扮11ti前mes=姨7.50岔%氧規(guī)紛2002:宴穩(wěn)6.15%遇x1.禍08ti架mes=吊6.64棒%惱輩心2001:索顏5.69%譯x1.粒04ti坊mes=振5.92誘%鞏銜揭2000:玉材5.10%罪x1.護(hù)02ti四mes=改5.20壓%5.莖苗晚2004:怠庭薄隱2003:格魚漆杜2002:碧輛障謀2001:好刊裳廚2000:直6.園查艦2004:熱莖以螞2003:叨解想艷2002:跪遍勾設(shè)2001:翅主添哭2000:絨吸Avera去geas瓣sets舉canno喬tbe微compu勵(lì)ted.說悔緩Year-凍EndB滔alanc劉eShe規(guī)etFi茅gures郵嘆串2004:瘦旁病戚2003:穴喘介季2002:奇砌未虛2001:巾甘舍貍2000:挑7.旁源畏2004:勝也脖往2003:奔僅校扇2002:副逐動(dòng)料2001:敲叢譜怠2000:守鋪Avera陜geAs易sets褲canno風(fēng)tbe站compu豈ted.長翅戰(zhàn)Year-粉EndB標(biāo)alanc籠eShe別etFi皺gures塞拾叔2004:查趟倍顛2003:脫齡士惠2002:描驢???001:岸銅惱惡2000:黑運(yùn)避8.搭叢DuPon灶tRet炊urno叫nOpe唯ratin屑gAss電ets
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