这里capital就是资产的账面价值嘛?我看权益和债权都是5%的比例维持不变,还以为是要把净资产乘以2作为capital。这种都是以资产为出发点的对吧。问题如下图:
选项:
A.
B.
C.
解释:
NO.PZ201601200500001102 老师这里写的是EVA,那MVA又是什么呀?
NO.PZ201601200500001102 –-6,000. 6,000. EP = NOP– $WANOP= EBIT(1 – Trate) = 30,000(1 – 0.40) = 18,000 $WA= WA× Capit= 0.12(200,000) = 24,000 EP = 18,000 – -24,000 = - –6,000这个20000是怎么来的?为啥它就是capital?
–-6,000. 6,000. EP = NOP– $WANOP= EBIT(1 – Trate) = 30,000(1 – 0.40) = 18,000 $WA= WA× Capit= 0.12(200,000) = 24,000 EP = 18,000 – -24,000 = - –6,000这里的capital可以理解为前一年的资产么?怎么理解?
EBIT不是归属股东的利润吗?Capital应该是net的吧,也就是equity
–-6,000. 6,000. EP = NOP– $WANOP= EBIT(1 – Trate) = 30,000(1 – 0.40) = 18,000 $WA= WA× Capit= 0.12(200,000) = 24,000 EP = 18,000 – -24,000 = - –6,000請問這道題,無論計算哪一年的EP,$WACC都等于200K*0.12吗?