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啵啵啵啵啵啵儿儿 · 2020年08月16日

问一道题：NO.PZ201602060100000202

  1. CFA I
  2. FRA

* 问题详情，请 查看题干

问题如下：

2. Rolby’s net profit margin for the year ended 31 December 2009, after the adjustments suggested by Groff, is closest to:

选项：

A.

6.01%.

B.

6.20%.

C.

6.28%.

解释：

B is correct.

Rolby’s adjusted net profit margin must be computed using net income (NI) under FIFO and excluding charges for increases in valuation allowances.

NI (adjusted) = NI (FIFO method) + Charges, included in cost of goods sold for inventory write-downs, after tax = $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, adjusted net profit margin equals:

Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20%

老师，好：

想问下这种题型1级也会考么？就是一道题目6道小题这样子的

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已采纳答案

纠纠_品职答疑助手 · 2020年08月17日

嗨，努力学习的PZer你好：


目前1级不考这样的题目，没有case题。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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2023-10-21 21:29 1 · 回答

NO.PZ201602060100000202 after the austments suggesteGroff,到底是什么？ 没有懂为什么NI要加15（1-t）

2021-06-20 04:10 1 · 回答

NO.PZ201602060100000202 6.20%. 6.28%. B is correct. Rolby’s austenet profit margin must computeusing net income (NI) unr FIFO anexclung charges for increases in valuation allowances. NI (auste = NI (FIFO metho + Charges, incluin cost of goo solfor inventory write-wns, after t= $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, austenet profit margin equals: Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20% NI不是本来就是税后么？为什么还要*（1-t）？

2021-05-05 14:41 1 · 回答

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2021-02-14 07:53 1 · 回答