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Jane_Tan · 2023年04月04日

SG&A不是应该包含折旧费用吗？

  1. CFA II
  2. Equity

NO.PZ2018103102000121

问题如下：

Matt is evaluating the FCFF of Company M for the next year, which has an annual sale of $100 million. He has forecasted the relevant information in the following table. What`s the FCFF?

选项：

A.

$10.81 million

B.

$11.81 million

C.

$14.75 million

解释：

A is correct.

考点：Computing FCFF from Different Accounting Items

解析：先根据预算得到明年的EBIT，再根据公式FCFF = EBIT × (1-T) + Dep – Wcinv – Fcinv

计算FCFF

FCFF = 13.125*(1-30%) + 2.625 – 0.25 – 0.75 = $10.8125 million

如题，答案解释中毛利-SG&A-折旧得出EBIT，折旧不是减重复了？

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王园圆_品职助教 · 2023年04月05日

同学你好，这里题目中把折旧和SG&A单列了，意思就是SG&A不包含折旧

而且一般我们做的题目都是把折旧单独于SG&A单列的，同学可以多看看其他题目，大多数都是单列的哦



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