问题如下:
4. Using the excess earnings method, the value of the intangibles is closest to:
选项:
A.$144.0 million.
B.$205.7 million.
C.$338.8 million.
解释:
B is correct.
Return on working capital = 0.08 × $10,000,000 = $800,000
Return on fixed assets = 0.12 × $45,000,000 = $5,400,000
Return on intangibles = $35,000,000
Value of intangibles using CCM = $28,800,000/(0.20 -
intangible assets 不是属于 fixed assets 的一种吗?
为什么感觉答案里,intangible assets,fixed assets, 以及 working capital 三者并列了?