NO.PZ201512300100001602
问题如下:
The normalized operating income for FastDelivery is:
选项:
A.$5,662,500
$6,375,000
$6,787,500
解释:
C is correct. In computing normalized operating income for FastDelivery, SG&A expenses are first reduced by $1,500,000 (from the current $5 million to the market rate of $3.5 million) to reflect the change of management from family members to professional management at the market rate. Second, SG&A should be reduced by an additional $550,000 to remove the family’s personal expenses. Based on those adjustments, FastDelivery’s pro forma income statement is:
老师,我不理解为什么在原有SG&A上减去的是5000000-3500000的差值,而不是3500000
题目的意思不是说SG&A有两项需要剔除,一个是5000000,一个是550000,其中前者实际上只有3500000吗?
那在原有SG&A 基础上减去的不应该是3500000+550000嘛?为啥是(5000000-3500000)+550000?辛苦老师解答~