It was around eight o'clock in the evening, and the evening rush hour had passed. On the way back, the scenery outside the car window passed quickly backwards. Li Jie also noticed that Guan Ju'er was a little absent-minded, so he told a few interesting things from his internship.
After Guan Juer's mood improved a little, Li Jie started to ask.
"Guan Guan, I remember you said before that you have passed five subjects in the CPA exam, right? Which five subjects are they?"
Guan Juer blurted out: "Accounting, auditing, tax law, financial management, economic law, there is still one subject that has not been tested, strategy and risk control."
Li Jie nodded: "Well, I understand. I remember that you have been processing financial data in the past few days."
"Yes."
The job that Guan Ju'er and Li Jie are currently taking was passed back from the front desk department. It is a merger and acquisition business, and the target of the acquisition is a small and medium-sized machinery manufacturing company.
"Well, let me first tell you about the financial indicators commonly used to analyze a company. When you are free tomorrow, you can take a look at the report."
Guan Juer nodded hurriedly. She had indeed learned this knowledge before, but there were so many financial indicators for a company. It was too inefficient to look at them one by one. She had never done financial work before.
Time really has nowhere to go.
"Usually when facing an unfamiliar company, the first thing we look at is its profitability. To measure a company's profitability, we mainly look at gross profit margin, net profit rate and shareholder equity return rate."
"Generally speaking, companies with gross profit margins above 30% are considered good companies. If gross profit margins are above 50%, it means that the products or services have higher profits."
"Remember, although you can understand the profit level of a company's products through the value of its gross profit margin, you cannot know its competitiveness in the industry by just looking at its gross profit margin. You can only know its competitiveness in the industry by comparing its gross profit margin with other companies in the same industry.
Only through horizontal comparison of interest rates can we further understand whether the enterprise has core competitiveness."
…………
“To understand the financial structure, we mainly look at the debt ratio, current ratio and quick ratio on the financial statements.”
"The asset-liability ratio is mainly used to understand the overall debt level of a company. Let me test you, is the higher the debt ratio of a company, the better, or the lower the better?"
Guan Ju'er pondered for a moment and replied uncertainly: "The lower the better, right?"
Li Jie smiled and shook his head: "I remember this should be mentioned in the book. I'm afraid you will forget it as time goes by, right? Well, let's not talk about it now. Your main task at the moment is to prepare for the strategy subject, etc.
Let’s talk about it after passing the exam. I’ll give you a surprise attack before taking the comprehensive exam next year.”
When Guan Ju'er heard this, she knew that her answer was wrong, and it was something she had learned before, so she suddenly felt a little embarrassed.
Li Jie laughed and comforted: "It doesn't matter, there is nothing to be ashamed of. This situation is normal. Just review more in the future. The exams are also regular. I will summarize a preparation guide for you later."
"Let's go back to this issue first. The higher the asset-liability ratio is, the better, nor is it the lower, the better. If it is high, it means that the company's financing leverage ratio is too large and there are high risks. If it is low, it means that the company has failed to do so.
To effectively use leverage for financing, common corporate debt ratios are between 30% and 70%, and if it exceeds 70%, it is considered relatively high."
…………
Ode to Joy Community is about half an hour's drive from Lujiazui. The time passed quickly between the two of them as they asked and answered questions. They arrived at their destination in the blink of an eye. After saying goodbye to each other, they entered the elevator rooms of each building.
bite!
When the elevator reached the first floor, Fan Shengmei's expression changed instantly when she saw Guan Guan coming up from the underground floor.
"Guan Guan?"
Guan Ju'er had been thinking about what Li Jie taught her in the car, but she didn't notice Fan Shengmei standing outside the elevator. She didn't come back to her senses until Fan Shengmei called out.
"Ah? Sister Fan!"
Fan Shengmei walked into the elevator, pressed the door door button, and then stared at the nervous Guan Ju'er, and after a while, she said.
"Guan Guan, how did you come up from below?"
Guan Juer hesitated for a while, not knowing how to answer this question.
"Forehead……"
Guan Ju'er's performance made Fan Shengmei even more confident in her guess. Guan Ju'er's mental state in the past half month was completely different from that of half a month ago. Through her occasional small actions, it was not difficult to guess part of the truth.
.
"Guan Guan, tell me honestly, are you in love?"
Fan Shengmei asked with a serious look, there are too many scumbags in this society, and she was afraid that the simple-minded Guan Ju'er would be deceived.
Upon hearing this, Guan Juer immediately retorted: "No...no..."
Fan Shengmei didn't believe it and said reluctantly: "Then why did you come up from the underground floor? Did someone give it to you?"
In her desperation, Guan Juer forgot to conceal it and replied directly: "No, I came back with my colleague. He happened to live in the same community as me and brought me back along the way."
The word 'colleague' touched Fan Shengmei's sensitive nerves even more. Her workplace experience told her that most companies do not allow office romances. Guan Juer's recent behavior is completely like that of a child who has just fallen in love.
Posture', often worrying about gains and losses.
She was going to explain to Guan Ju'er, but she knew how much effort Guan Ju'er had put in for this job.
"Male colleague or female colleague?"
Guan Juer lowered his head, like a child who had made a mistake and been caught, and his voice was like a gnat.
"Male."
Fan Shengmei sighed secretly, it was over, there was no hope, this silly kid must have fallen in love with each other, and when he came back so late every day, he didn't know whether he was really working overtime or in love.
Glancing at the monitor on the elevator, she saw that the twenty-second floor was about to collapse. Fan Shengmei planned to go back later.
bite!
The twenty-second floor has arrived.
"The elevator is here. When you get back later, can you tell me about this male colleague?"
Guan Ju'er originally thought she could escape, but she didn't expect Fan Shengmei to hold on to her. She has basically been accustomed to the arranged life since she was a child. Fan Shengmei is usually very good to her, just like a sister. Since the other party speaks
Of course, she would not refuse, but after Fan Shengmei made such a fuss, Guan Juer vaguely understood her intention.
'Maybe I have fallen in love with 'Xie Tong'?'
'Is this what it feels like to like someone?'
'It seems pretty good?'
Thinking of this, Guan Ju'er's lips evoked a faint smile. However, when she thought about it, she would have to tell Sister Fan about the situation of 'Xie Tong' later, and she suddenly felt uneasy again.
Click!
The door of 2202 opened, and Qiu Yingying ran out habitually when she heard the noise.
"Sister Fan, Guan Guan, you are finally back. I am almost bored to death at home alone."