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wenxing · 2019年11月07日

问一道题:NO.PZ2018103102000068 [ CFA II ]

问题如下图:我是把下面那个图的两个工资相加了,为什么是相减?

选项:

A.

B.

C.

解释:

1 个答案
已采纳答案

maggie_品职助教 · 2019年11月08日

不是相加啊,对于非上市公司报表的调整就是把费用调整成正常情况。你看下题干中间那句话additional开始,说就是如果按正常员工替换家庭成员的工资,那么SGA就会下降2700000。关于调整我建议你看下讲义333页和334页的例题。

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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

2023-08-20 17:47 2 · 回答

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。 请问这种 earning after t和 operating income after t在计算的时候,什么时候用NOPAT?什么时候用NI呢?

2023-07-19 19:20 2 · 回答

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.$90,285,000 B.$67,112,000 C.$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。 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. 这句话不是代表前者增加(9000000)而后者减少(6000000)吗?为什么答案当中是加上6300000而减去9000000呢?

2023-06-24 19:10 2 · 回答

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.$90,285,000 B.$67,112,000 C.$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。 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, 为什么是 要用63-9,而不是直接SG A-6,300,000-9000000?

2022-07-26 21:21 1 · 回答

NO.PZ2018103102000068 这个里面的费用不都是增加管理费用吗,为何要相减?说得不是一部分是裁员的补贴,一部分是对家庭的赔偿吗?

2021-12-04 17:55 1 · 回答