NO.PZ202308140300007602
问题如下：
Q. Rolby’s net profit margin for the year ended 31 December 2018, after the adjustments suggested by Groff, is closest to:
选项：
A.6.01 percent.
B.6.20 percent.
C.6.28 percent.
解释：
B is correct. Rolby’s adjusted net profit margin must be computed using net income (NI) under FIFO and excluding charges for increases in valuation allowances.
NI (adjusted) = NI (FIFO method) + Charges, included in cost of goods sold for inventory write-downs, after tax= USD327 million + 15 million × (1 – 30%)= USD337.5 millionTherefore, adjusted net profit margin equals:
Net profit margin = NI/Revenues = USD337.5/USD5,442 = 6.20%.没有明白为什么要加上15*（1-30%），麻烦老师解答一下原理。
