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kevinzhu · 2020年02月15日

问一道题:NO.PZ201602060100000203

* 问题详情,请 查看题干

问题如下:

3. Compared with its unadjusted debt-to-equity ratio, Mikko’s debt-to-equity ratio as of 31 December 2009, after the adjustments suggested by Groff, is:

选项:

A.

lower.

B.

higher.

C.

the same.

解释:

A is correct.

Mikko’s adjusted debt-to-equity ratio is lower because the debt (numerator) is unchanged and the adjusted shareholders’ equity (denominator) is higher. The adjusted shareholders’ equity corresponds to shareholders’ equity under FIFO, excluding charges for increases in valuation allowances. Therefore, adjusted shareholders’ equity is higher than reported (unadjusted) shareholders’ equity.

Convert LIFO figures into FIFO figures,然后the adjusted shareholders’ equity (denominator) is higher?请解释一下

1 个答案
已采纳答案

Olive_品职助教 · 2020年02月16日

嗨,从没放弃的小努力你好:


LIFO变为FIFO,COGS体现的是先购买的存货的账面价值,所以COGS变低,NI变高,equity变高,而liability不变,所以D/E ratio变低。


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