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Pavel Korchagin · 2023年01月31日

NI包含少数股东权益的吗?

NO.PZ2018062004000127

问题如下:

Based upon the following statements,which of the following is most accurate with regard to the company’s profitability?

选项:

A.

Based on the interest coverage ratio,the company’s profitability is deteriorating.

B.

Based on the net profit margin,the company’s profitability is deteriorating.

C.

Based on the net profit margin,the company’s profitability is improving.

解释:

B is correct.Its net profit margin is 20/100=0.2 for 2016 and 50/324=0.15 for 2017,indicating the company’s profitability is deteriorating.

比如2016年的NI 是24 还是 20?

1 个答案

王园圆_品职助教 · 2023年01月31日

嗨,从没放弃的小努力你好:


同学你好,净利润的计算:是需要扣除归属于少数股东的净利润后,才可以得到最后的归属于普通股股东的NI的

所以本题的NI,2016年是20,2017年是50

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