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Sofia nice · 2024年06月27日

A为啥不对呢

NO.PZ2023081403000131

问题如下:

Q. An analyst reviewing a firm with a large reported restructuring charge to earnings should:

选项:

A.view expenses reported in prior years as overstated. B.disregard it because it is solely related to past events. C.consider making pro forma adjustments to prior years’ earnings.

解释:

C is correct. To extrapolate historical earnings trends, an analyst should consider making pro forma analytical adjustments of prior years’ earnings to reflect in those prior years a reasonable share of the current period’s restructuring and impairment charges.

A为啥不对呢

1 个答案
已采纳答案

lynn_品职助教 · 2024年06月28日

嗨,爱思考的PZer你好:


题目是说分析师发现公司的NI中含有大量的重组费用——重组费用属于一次性费用,也就是本期发生了未来正常就不会再发生的——这个费用的发生不能说明公司财务造假,也不能完全置之不理(因为金额巨大,会使本期的NI变得低于正常值很多),所以AB肯定不对

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