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花儿。 · 2022年05月13日

A选项

NO.PZ2016012101000119

问题如下:

With regard to the data below, what would be the most reasonable explanation of the financial data?

选项:

A.

The decline in the company’s equity results from a decline in the market value of this company’s common shares.

B.

The €250 increase in the company’s debt from FY3 to FY5 indicates that lenders are viewing the company as increasingly creditworthy.

C.

The decline in the company’s equity indicates that the company may be incurring losses, paying dividends greater than income, and/or repurchasing shares.

解释:

C is correct.

The decline in the company’s equity indicates that the company may be incurring losses, paying dividends greater than income, or repurchasing shares. Recall that Beginning equity + New shares issuance – Shares repurchased + Comprehensive income – Dividends = Ending equity. The book value of a company’s equity is not affected by changes in the market value of its common stock. An increased amount of lending does not necessarily indicate that lenders view a company as increasingly creditworthy. Creditworthiness is not evaluated based on how much a company has increased its debt but rather on its willingness and ability to pay its obligations. (Its financial strength is indicated by its solvency, liquidity, profitability, efficiency, and other aspects of credit analysis.)

解析:equity不受到公司发行在外股票价格的影响,A不对。公司借债的上升并不代表公司信誉的提高,看一个公司信用度怎么样是从它的还款能力和意愿来评判的,B不对。C说equity减少可能原因有:公司有loss、支付分红比收益多,或者回购股票。根据BASE法则,期初equity+当期新发行股票-当期回购股票+收益-分红=期末equity。C所说的几个原因都是会影响equity的因素。

是A不只是受发行在外的股价的影响吧?

1 个答案

Lucky_品职助教 · 2022年05月15日

嗨,从没放弃的小努力你好:


影响Equity的就三个部分:

1 发股票、回购股份公司收到的钱和花的钱。

2 Retained earning:净利润NI累积到RE中增加RE,dividend减少RE

3 OCI:美国准则4项,国际准则4+1项。

所有者权益在一开始就根据投入资本确定初始计量,后续计量是按照是否有投资者进行投资。股价变动是二级市场的事儿,和发行人的资产负债表没有关系。就像你卖给王二一个苹果,收到了十块钱,那么账上记的就是十块,这个苹果在市场上再转手,价格即使涨到了50,那也跟你没关系,那是王二的收益。

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