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咖啡巧克力 · 2024年07月05日

资产负债表

* 问题详情,请 查看题干

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!

1 个答案

lynn_品职助教 · 2024年07月05日

嗨,从没放弃的小努力你好:


为什么要考虑税盾啊,所有者权益是通过I/S表的NI到retained earnings来体现的,资产就是应交税费或者是同学说的现金。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!