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aileen20180623 · 2019年03月10日

问一道题:NO.PZ2018062018000052

问题如下图:

    

选项:

A.

B.

C.

解释:


1. 为啥是500,000-500,000/5 ,500,000不是折旧吗?啥意思? 既然费用化为啥不是15,000,000-500,000? 

2.如果这题考的资本化本化怎么算出的

1 个答案

Olive_品职助教 · 2019年03月10日

同学你好

如果是资本化,NI就是题目给出的900000,equity就是题目给的15000000,ROE=900000/15000000。

2016年,资本化的情况下,I/S计depreciation=500000/5,费用化的情况下,购买成本500000全都计在I/S的expense里,两者的差是500000-500000/5,因为NI是税后金额,因此还要乘以(1-27%)。费用化的情况NI更小,同时equity也会减少相同金额,因此分子分母都减292000。

加油

 

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