1.

Current Ratio = Current Asset/Current Liabilities

Current Ratio = 135.405/153.982
Current Ratio = 0,78
 2. Quick Ratio = Current Asset – Inventories / Current Liabilities
Quick Ratio = 135.405 – 4.946 / 153.982
Quick Ratio = 0,84

3. Inventory Turnover Ratio = COGS / Average Inventories

Inventory Turnover Ratio = 223.546/5.763
Inventory Turnover Ratio = 38,7

4. Debt Ratio = Total Liabilities / Shareholders Equity

Debt Ratio = 153.982 / 50.672
Debt Ratio = 3,03

5. Time Interest Earned = EBIT / Interest Expense

Time Interest Earned = 119.103/ 51.345
Time Interest Earned = 2,3%

6. Price to Book Value = Market price per share / book value per share
Price to Book Value = 180.43 / 4.16
Price to Book Value = 43,3

Price to Book Value Samsung adalah 1.18 (lebih murah Samsung dibandingkan apple)

7. Price Earning Ratio = Price per share / earnings per share

Price Earning Ratio = 29,16 / 3,86
Price Earning Ratio = 7,5

Price Earning Ratio Samsung adalah 10.08 ( lebih besar Samsung dibandingkan apple)

3. Loan amortization schedule Han Xiao just closed a $50,000 business loan that she must repay
her brother, who has agreed to lend it at 5% annual interest. Han must repay the loan over the
next five years, in five equal, end-of-year payments. a. How much does Han have to pay every
year if she has to repay the loan by the fifth end-of-year installment? b. Prepare an amortization
schedule showing the interest and principal breakdown of each loan payments. c. Explain why
the interest expense of each subsequent payment declines over time.

A. P = (r * PV) / (1 - (1 + r)^(-n))
P = (0.05 * 50000) / (1 - (1 + 0.05)^(-5))
 P = $11.548,74

B.
Year Beginning Payment Interest Principal payment Remaining
Balance balance
1 50.000 11.548,74 2.500 9.048,74 40.951,26
2 40.951,26 11.548,74 2.047,563 9.501,177 31.450,083
3 31.450,083 11.548,74 1.572,505 9.976,235 21.473,848
4 21.473,848 11.548,74 1.073,693 10.475,047 20.400,155
5 20.400,155 11.548,74 1.020,008 10.528,732 0

C. Beban bunga dari setiap pembayaran berikutnya menurun dari waktu ke waktu karena saldo
pinjaman berkurang dengan setiap pembayaran. Saat saldo pinjaman berkurang, bunga yang
dibebankan dihitung berdasarkan saldo yang tersisa. Karena saldo yang tersisa berkurang setiap
tahun, bunga yang dibebankan pada saldo itu juga berkurang. Konsekuensinya, porsi pokok
pembayaran meningkat seiring dengan penurunan saldo pinjaman, yang mengakibatkan
pengurangan yang lebih tinggi dari jumlah pokok dari waktu ke waktu. Pola ini menyebabkan
penurunan beban bunga dan peningkatan porsi pokok setiap pembayaran berikutnya.