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ciaoyy · 2018年01月31日

问一道题:NO.PZ2017102901000022 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


为什么CI=ending equity·-beginning equity+div?    

ending equity·-beginning equity=δR/E吗?

3 个答案

品职辅导员帅帅 · 2018年03月29日

我觉得这题挺绕的啊

何老师说过eauity是由融资和经营两个活动组成的,融资在这里应该是不考虑,经济活动的话就是CI,CI包含NI和OCI,这里的NI为15,OCI为4,那么CI不就是19了。



CI=ending equity·-beginning equity+div  这个公式我真没想懂啥意思
反过来写 CI-div=ending equity·-beginning equity。就CI减去div,就是影响权益变动?CI中包含NI,NI-div就是留存收益。是这样理解么= = 

竹子 · 2018年03月29日

是的,就是在这一题中,没有回购和增发之类会影响所有者权益的项目的话,所有者权益的变动就是R/E的变动(即今年新增的R/E)和OCI造成的

竹子 · 2018年02月02日

除了R/E,股东间的交易,还有OCI也影响equity,所以equity的变化除了R.E还有OCI。

我觉得你想复杂了,把自己绕进去了。我 们就按BASE法则来计算

期末的equity= 期初equity+NI-DIV+oci(不考虑增加和回购的情况)

所以 OCI=(期末equity- 期初equity)-NI+div=(493-475)-15+1=4


竹子 · 2018年02月01日

其他综合收益包括的是除了股东之间交易,其他会造成所有者权益变化的事项。

这一题没有说类似于股票回购、增发之类的股东之间的交易,只有一项div是属于股东之间的,所以我们默认其他的就没有发生。在这种情况下,comprehensive income才 等于 ending equity-beginning equiy+div,此时ending equity-beginning equity才等于R.E的变化额。


ciaoyy · 2018年02月01日

可是这道题根据公式R/Eb+NI-div=R/Ee, NI=R/Ee-R/Eb+div=493-475+1=19。 然而解释中说CI=NI+OCI, 且CI也是等于R/Ee-R/Eb+div,不是矛盾了么?

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