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OoO · 2018年11月28日

问一道题:NO.PZ2018103102000068

问题如下图:

    

选项:

A.

B.

C.

解释:


88595000+2700000-600000=90695000

请问如何计算出90285000?

2 个答案

maggie_品职助教 · 2019年01月01日

这是会计的问题,没啥作用,不在CFA考试范围之内,在考试中也不会出现。这一行就是应该交的所得税=EBT*T。

加油。

maggie_品职助教 · 2018年11月28日

normalized earnings=【revenue-SG&A(新的)-DA-利息(新的)】*(1-t)=【200,000,000-51,300,000-7,700,000-2,100,000】*(1-0.35)=90285000

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NO.PZ2018103102000068问题如下 The Senior VP of Acquisitions for RN funasks Jacques to evaluate a potentiinvestments-a family-owneCosmeticompany TMT. Jacques hobtainethe recent excerpt of the income statement anaitionta neeto calculate normalizeearnings follows. Aitionta for TMT inclung estimates of the compensation paito family members anthe smaller amount of salary expense for replacement employees if RN acquires the company. She believes the current is not optimal, ancreplacewith a lower interest rate. The normalizeearning after tfor TMT is closest to: A.$90,285,000B.$67,112,000C.$53,124,000 A is correct.考点Normalizeearnings解析A正确的。根据最优资本结构计算新的利息是210万美元而不是150万美元。根据节省的薪金费用,SG A费用减少$2,700,000(= $6,300,000-$9,000,000)至$51,300,000。此外还需要调整税收的影响。最后,税后Normalizeearnings等于$90,285,000。 ​税收的影响帮忙告知下。最新的税率是多少呢?谢谢

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