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广超 · 2024年08月01日

老师，D&A到底是哪张表里的？不是资产负债表的科目么？

  1. CFA II
  2. Equity

NO.PZ2018103102000121

问题如下：

Matt is evaluating the FCFF of Company M for the next year, which has an annual sale of $100 million. He has forecasted the relevant information in the following table. What`s the FCFF?

选项：

A.

$10.81 million

B.

$11.81 million

C.

$14.75 million

解释：

A is correct.

考点：Computing FCFF from Different Accounting Items

解析：先根据预算得到明年的EBIT，再根据公式FCFF = EBIT × (1-T) + Dep – Wcinv – Fcinv

计算FCFF

FCFF = 13.125*(1-30%) + 2.625 – 0.25 – 0.75 = $10.8125 million

这道题为什么在求EBIT的时候要用毛利-Depreciation-SG&A？

D&A不是资产负债表的科目么？和求净利润有什么关系？

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已采纳答案

王园圆_品职助教 · 2024年08月01日

同学你好，折旧费用是利润表的一部分呢

资产负债表里面列示的是，固定资产和累计折旧这两项，然后可以用来计算固定资产的净值

而折旧费用和无形资产的摊销费用，是每期固定资产和无形资产由于生产消耗后一部分价值就会转移到产品中去变成产品价值（或者是由于办公场所产生的折损，就计入管理费用G&A中）的一部分的，所以是利润表需要每期扣减的费用

EBIT是指公司的经营利润，那必然是需要把销售额减去所有的公司运营生产相关的费用以后才能计算得到的


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