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lujiaa · 2018年06月07日

问一道题:NO.PZ2017102901000035 [ CFA I ]

问题如下图:

  麻烦问下 在做题的时候何老师教的方法是负债+,资产-,如果是负值,是+(-负债)这样,麻烦问下这里DTL为什么要是+的才加回来? 

 

选项:

A.

B.

C.

解释:



1 个答案
已采纳答案

竹子 · 2018年06月07日

这里的addition不是单纯的指加号,而是指会使NI增加的项目。

虽然你+负债的改变,但现在负债是减少的,本质上是会让NI减少的

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