NO.PZ202308140300008006
问题如下：
Q. Jordan’s response about the effect of Alpha’s revaluation is most likely correct with respect to the impact on its:选项：
A.return on equity. B.return on assets. C.debt to capital ratio.解释：
A is correct. In an asset revaluation, the carrying amount of the assets increases. The increase in the asset’s carrying amount bypasses the income statement and is reported as other comprehensive income and appears in equity under the heading of revaluation surplus. Therefore, shareholders’ equity will increase but net income will not be affected, so return on equity will decline. Return on assets and debt to capital ratios will also decrease.
答案解析能理解，问一下今年revaluation的考点还有吗？讲义和强化课里都没看到
