NO.PZ202308140300007603
问题如下:
Q. Compared with its unadjusted debt-to-equity ratio, Mikko’s debt-to-equity ratio as of 31 December 2018, after the adjustments suggested by Groff, is:
选项:
A.lower.
B.higher.
C.the same.
解释:
A is correct. Mikko’s adjusted debt-to-equity ratio is lower because the debt (numerator) is unchanged and the adjusted shareholders’ equity (denominator) is higher. The adjusted shareholders’ equity corresponds to shareholders’ equity under FIFO, excluding charges for increases in valuation allowances. Therefore, adjusted shareholders’ equity is higher than reported (unadjusted) shareholders’ equity.
如果调整,则在
资产端中 - 库存+LIFO reserve 77,+库存减值 55;
所有者权益 - +(77+15)*(1-tax rate)
税盾效果在资产端怎样反应?是库存现金中减去需要多交的税款么?谢谢!