开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

VIVIENNE_ · 2024年04月07日

用排除法知道BC是错的，但对于A选项还是不理解。

  1. ESG
  2. Governance factors

NO.PZ2022120703000036

问题如下：

A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?

选项：

A.Increase the discount rate assumption

B.Increase the carbon tax rate assumption

C.Decrease the potential liabilities assumption

解释：

A is correct because "besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."

B is incorrect because carbon tax rate is related to environmental factors. "Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions."

C is incorrect because the analysts would increase the potential liabilities assumption. "Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."

折现率约高不是指未来的钱更值钱吗？折扣率和折现率我以为是两个相反的意思。


添加评论
1 个答案

Tina_品职助教 · 2024年04月08日

嗨，从没放弃的小努力你好：


折现率（discount rate）是用来确定未来现金流的当前价值的。（是一个除数）如果一个公司不能有效管理其社会因素，这被视为增加了公司的经营风险。当风险增加时，分析师会提高折现率，以反映更高的风险。这意味着，由于风险的上升，未来的现金流在今天的价值将会减少。因此，增加折现率实际上是降低了未来现金流的现值，而不是未来的钱“更值钱”

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 251

    浏览
相关问题

NO.PZ2022120703000036问题如下 A company fails to manage its socifactors effectively. Whiof the following financianalysis austments woulmost appropriate? A.Increase the scount rate assumptionB.Increase the carbon trate assumptionC.crease the potentiliabilities assumption A is correbecause \"besis specific impacts on estimates regarng future revenues, costs anpotentiliabilities in a company’s financianalysis, analysts might ci to raise the scount rate to reflea higher risk profile if a company es not manage socifactors appropriately.\"B is incorrebecause carbon trate is relateto environmentfactors. \"Carbon taxation takes a fferent approarectly setting explicit prion GHG emissions.\"C is incorrebecause the analysts woulincrease the potentiliabilities assumption. \"Besis specific impacts on estimates regarng future revenues, costs anpotentiliabilities in a company’s financianalysis, analysts might ci to raise the scount rate to reflea higher risk profile if a company es not manage socifactors appropriately.\" 我的理解折扣率越低，低到总收益很低的项目都要被纳入审计范围，说明这家公司的财务风险越高。～反了，哪点理解错了？

2023-07-14 21:30 1 · 回答

NO.PZ2022120703000036 问题如下 A company fails to manage its socifactors effectively. Whiof the following financianalysis austments woulmost appropriate? A.Increase the scount rate assumption B.Increase the carbon trate assumption C.crease the potentiliabilities assumption A is correbecause \"besis specific impacts on estimates regarng future revenues, costs anpotentiliabilities in a company’s financianalysis, analysts might ci to raise the scount rate to reflea higher risk profile if a company es not manage socifactors appropriately.\"B is incorrebecause carbon trate is relateto environmentfactors. \"Carbon taxation takes a fferent approarectly setting explicit prion GHG emissions.\"C is incorrebecause the analysts woulincrease the potentiliabilities assumption. \"Besis specific impacts on estimates regarng future revenues, costs anpotentiliabilities in a company’s financianalysis, analysts might ci to raise the scount rate to reflea higher risk profile if a company es not manage socifactors appropriately.\" 如果这道题目问A company fails to manage its environment factors effectively. 那是不是得选B - increase carbon trate assumption

2023-06-21 15:53 1 · 回答