NO.PZ201602060100000203
问题如下:
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.
哪里看出来mikko是FIFO变LIFO??考虑减值的话,不是COGS上升吗?Equity不是下降吗?