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xiaodi · 2023年07月11日

这里有疑问

  1. CFA II
  2. Equity

NO.PZ2023032701000101

问题如下：

An analyst Hester is estimating the normalized operating income after taxes for 2012 for Company A.

Selected data from Company A's income statement for the year ended December 2012 and additional estimates compiled by the analyst are presented in Exhibits 1 and 2.

Using the company's data and Hester's assessments and estimates in Exhibits 1 and 2, the normalized operating income after taxes for 2012 is closest to:

选项：

A.

$402,500

B.

$325,500

C.

$367,500

解释：



包含在SG&A里面的这个折旧为什么不减掉呢？这个折旧跟另外单独的折旧没有关系吧？

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王园圆_品职助教 · 2023年07月11日

同学你好，这道题后期你听老师的课后题讲解的时候，会单独说到的，这道题的说明和解法其实都不太规范，

理论上同学们认为SG&A里面的折旧减去也是可以的，但是题目解析却没有这么考量，是题目有问题哦

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NO.PZ2023032701000101 问题如下 analyst Hester is estimating the normalizeoperating income after taxes for 2012 for Company A.Selecteta from Company A's income statement for the yeencember 2012 anaitionestimates compilethe analyst are presentein Exhibits 1 an2. Using the company's ta anHester's assessments anestimates in Exhibits 1 an2, the normalizeoperating income after taxes for 2012 is closest to: A.$402,500 B.$325,500 C.$367,500 感觉这个题的解析好混乱。

2023-07-18 12:12 1 · 回答