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Greta Geng · 2023年07月14日

这里我认为是decrease,是理解相反吗?可以再解释一下几个要素是怎么相关的吗?

NO.PZ2022120703000036

问题如下:

A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?

选项:

A.Increase the discount rate assumption

B.Increase the carbon tax rate assumption

C.Decrease the potential liabilities assumption

解释:

A is correct because "besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."

B is incorrect because carbon tax rate is related to environmental factors. "Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions."

C is incorrect because the analysts would increase the potential liabilities assumption. "Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."

我的理解:折扣率越低,低到总收益很低的项目都要被纳入审计范围,说明这家公司的财务风险越高。

~反了,哪点理解错了?

1 个答案

Tina_品职助教 · 2023年07月15日

嗨,从没放弃的小努力你好:


在这个问题中,我们正在考虑的是一个公司没有有效地管理社会因素的情况。这可能涉及公司的劳动力、社区关系、用户隐私等问题。如果这些问题被忽视或处理不当,这可能导致公司面临更高的业务风险。

A. 折现率增加:在财务分析中,折扣率用来计算未来现金流的现值。一个更高的折扣率反映了更高的风险,因为未来现金流的不确定性更大。如果公司没有有效地管理社会因素,分析师可能会提高折扣率以反映更高的风险。这是因为,如果社会因素得不到有效管理,可能会导致未来收入减少,成本增加或潜在负债增加。

B. 碳税率增加:碳税与环境因素有关,而不是社会因素。如果公司不能有效管理社会因素,这不会直接影响到碳税率。

C. 潜在负债降低:如果一个公司没有有效地管理社会因素,潜在的负债可能会增加,而不是减少。例如,如果公司在劳动力管理方面存在问题,可能会导致诉讼、罚款或声誉损失。

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努力的时光都是限量版,加油!

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