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coco · 2022年10月18日

为什么A公司comprehensive income是88?

NO.PZ2019120301000053

问题如下:

Question

Selected financial data follows for Companies A, B, C:


Which company has the lowest price/earnings (P/E) ratio calculated using comprehensive income?

选项:

A.Company A

B.Company C

C.Company B

解释:

Solution

B is correct. The following table shows the calculation of each company's P/E using comprehensive income.


Company C, has the lowest P/E based on using comprehensive income.

A is incorrect because Company A has the lowest unadjusted P/E at 18.0 (27/[150/100]), but it has the highest adjusted P/E based on comprehensive income.

C is incorrect because Company B has the lowest adjusted P/E only if the common stock dividends paid are erroneously subtracted in finding the comprehensive income used for the adjusted P/Es. The erroneous calculations are as follows:


Common stock dividends are distributions to owners and, as such, they result in a change in equity that is not considered in determining comprehensive income.

comprehensive income=NI+OCI,为什么此题还要减去一个dividend

1 个答案

Kiko_品职助教 · 2022年10月19日

嗨,从没放弃的小努力你好:


没有加dividend啊。company A 为例,comprehensive income=NI+OCI=150-17=133。这道题计算没有用到dividend。


你看的88,是错误答案的解析。是在解释为什么C是错的,因为他计算错了comprehensive income。你看它上面的一个表格。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!