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15010315101 · 2024年05月06日

这道题答案没看懂?

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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?

1 个答案

王琛_品职助教 · 2024年05月07日

嗨,从没放弃的小努力你好:


1)请问在讲义哪个地方?

本题考查 Restructuring Actions 的类型

核心考点是:售后租回 Sale leasebacks,属于 Balance sheet restructuring

请参考基础班讲义墨迹版 P202

2)这道题答案没看懂?

A 选项:债务重组(Reorganization),通常指的是在破产或接近破产情况下,通过法院监管的程序,对公司进行财务和组织结构的重大调整,题干未涉及

B 选项:成本重构(Cost Restructuring),是通过优化操作流程、减少成本,或提高效率,来改善公司的盈利能力

尽管售后租回可以改善现金流,但它本质上并不直接涉及到成本削减或操作效率的提升,而是关于资产和负债的管理,因此这也不是成本重构

C 选项:资产负债表重构(Balance Sheet Restructuring),通常涉及调整资产和负债的结构,如通过出售资产、改变资本结构或进行资产重新分类等方式,来改善公司的财务状况

售后租回属于资产负债表重构的典型做法

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