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桃子 · 2020年05月24日

问一道题:NO.PZ2018062018000052

问题如下:

Company M purchased a $500,000 equipment with a 5-year useful life at the beginning of 2016, considering the salvage value is zero. The equipment was capitalized and depreciated on straight-line method. At the end of 2016, ending shareholders’ equity of company M is 15,000,000, the tax rate is 27%, net income is 900,000, no dividend is taken into account. All else equal, if the equipment were expensed rather than capitalized, company M's return on equity at the end of 2016 would be:

选项:

A.

6.3%.

B.

4.1%.

C.

5.6%.

解释:

B is correct.

If the equipment were expensed rather than capitalized, company M’s net income and shareholders’ equity would be $292,000 lower than before: ($500,000-$500,000/5)× (1-27%) = $292,000

ROE=Net incomeshareholders equity=900,000292,00015,000,000292,000=4.1%ROE=\frac{Net\text{ income}}{shareholder's\text{ equity}}=\frac{900,000-292,000}{15,000,000-292,000}=4.1\%

这道题没有看懂,请辅导员讲解一下

1 个答案

纠纠_品职答疑助手 · 2020年05月25日

嗨,努力学习的PZer你好:


请问同学是哪里没看懂?

是题目的哪一句或者哪几句话没看懂吗?还是解答的哪一部分没看懂呢?

这样助教老师可以回复得比较有针对性。


-------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!


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