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许晏宁 · 2023年01月02日

请问如何用这些数据算出实际税率?

NO.PZ2019120301000047

问题如下:

Question

Oceanaqua Apparel (OA) is a manufacturer of swimwear. Abbreviated common-size income statements and relevant industry data are presented below.


Which statement about OA’s three-year financial performance is most accurate? OA’s:

选项:

A.effective tax rate has been holding steady at approximately 2%. B.revenues per dollar of sales costs are falling over the time period. C.profit margins indicate performance superior to the industry average.

解释:

Solution

B is correct. OA’s cost of sales have been steadily rising, causing the firm’s gross profit margin to fall below the industry average. A falling gross margin indicates falling revenue per dollar of sales costs.

A is incorrect because the effective tax rate did not average 2% over the period. In the case of taxes, it is more meaningful to compare the amount of taxes paid with the amount of pre-tax income, then examine the causes for any differences in effective tax rates. Although taxes as a percent of sales has held steady at roughly 2%, OA’s corporate tax rate exceeded 20% each year.

Tax rate = Taxes/Earnings before taxes

2013: 1.9%/8.1% = 23.5%

2014: 2.0%/9.2% = 21.7%

2015: 2.0%/9.9% = 20.2%

C is incorrect because OA’s industry-relative performance shows below-average gross margin results, in contrast to the net profit margin, which exceeds the industry average.

如标题

许晏宁 · 2023年01月02日

在解析里看到了,谢谢

1 个答案

王园圆_品职助教 · 2023年01月03日

嗨,爱思考的PZer你好:


好的,同学加油!

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