NO.PZ202210140300000101
问题如下:
Jupiter’s strategic real estate plan would be best characterized as a:
选项:
A.
reorganization.
B.
cost restructuring
C.
balance sheet restructuring.
解释:
C is correct. Jupiter is undertaking a sale-leaseback transaction, which is a type of balance sheet restructuring. Jupiter would receive cash from the property sales and recognize a liability equal to the present value of future lease payments.
A is incorrect because a reorganization is a court-supervised restructuring process available in most jurisdictions for companies facing insolvency from burdensome debt levels and, sometimes, as a strategic measure to renegotiate contracts with unfavorable terms.
B is incorrect because a cost restructuring refers to actions whose goal is to reduce costs by improving operational efficiency and profitability, often to bring margins to a historical level or to those of comparable industry peers.
请问在讲义哪个地方?