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Fantasia🐒 · 2022年11月13日

如下思路正确吗?

NO.PZ2018062018000052

问题如下:

Company M purchased a $500,000 equipment with a 5-year useful life at the beginning of 2016, considering the salvage value is zero. The equipment was capitalized and depreciated on straight-line method. At the end of 2016, ending shareholders’ equity of company M is 15,000,000, the tax rate is 27%, net income is 900,000, no dividend is taken into account. All else equal, if the equipment were expensed rather than capitalized, company M's return on equity at the end of 2016 would be:

选项:

A.

6.3%.

B.

4.1%.

C.

5.6%.

解释:

B is correct.

If the equipment were expensed rather than capitalized, company M’s net income and shareholders’ equity would be $292,000 lower than before: ($500,000-$500,000/5)× (1-27%) = $292,000

ROE=Net  incomeShareholders  equity=900,000292,00015,000,000292,000=4.1%ROE=\frac{Net\;income}{Shareholder's\;equity}=\frac{900,000-292,000}{15,000,000-292,000}=4.1\%

  • NI 90万加回已经计提的折旧10万*(1-27%)再减去费用50万*(1-27%)得到费用化后的NI,这样的思路对吗?
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王园圆_品职助教 · 2022年11月13日

嗨,努力学习的PZer你好:


同学你好,这里的解析“ M’s net income and shareholders’ equity would be $292,000 lower than before: ($500,000-$500,000/5)× (1-27%) = $292,000”和你的思路不就是一样的吗?

你的思路没有问题哦~~

注意不是只有NI会下降,equity也会同样下降哦~

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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