开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

小黑龙 · 2018年09月05日

问一道题：NO.PZ2016091001000011 [ CFA I ]

  1. CFA I
  2. Corporate Issuers

这道题拿的计算公式是DFL=DTL/DOL么问题如下图：

    

选项：

A.

B.

C.

解释：



添加评论
1 个答案

maggie_品职助教 · 2018年09月06日

这道题考察的就是DFL定义式：


  • 1

    回答

  • 0

    关注

  • 431

    浏览
相关问题

NO.PZ2016091001000011问题如下 Assume thInh$360,000 operating income in the early stages, anthe operating income hchange$420,000 later. The financicost is $120,000. So the Inc.'s gree of financileverage(L) is closest to :A.1.3.B.1.8.C.1.5. C is correct.The operating income percentage change=$420,000−$360,000$360,000\frac{\$420,000-\$360,000}{\$360,000}$360,000$420,000−$360,000​=16.67%The net income percentage change=($420,000−$120,000)−($360,000−$120,000)$360,000−$120,000\frac{\left(\$420,000-\$120,000\right)-\left(\$360,000-\$120,000\right)}{\$360,000-\$120,000}$360,000−$120,000($420,000−$120,000)−($360,000−$120,000)​=25%L =The  net  income  percentage  changeThe  operating  income  percentage  change=25%16.67%\frac{The\;net\;income\;percentage\;change}{The\;operating\;income\;percentage\;change}=\frac{25\%}{16.67\%}TheoperatingincomepercentagechangeThenetincomepercentagechange​=16.67%25%​=1.5 没看懂具体啥意思，能不能具体讲一下

2023-08-05 18:58 1 · 回答

NO.PZ2016091001000011 问题如下 Assume thInh$360,000 operating income in the early stages, anthe operating income hchange$420,000 later. The financicost is $120,000. So the Inc.'s gree of financileverage(L) is closest to : A.1.3. B.1.8. C.1.5. C is correct.The operating income percentage change=$420,000−$360,000$360,000\frac{\$420,000-\$360,000}{\$360,000}$360,000$420,000−$360,000​=16.67%The net income percentage change=($420,000−$120,000)−($360,000−$120,000)$360,000−$120,000\frac{\left(\$420,000-\$120,000\right)-\left(\$360,000-\$120,000\right)}{\$360,000-\$120,000}$360,000−$120,000($420,000−$120,000)−($360,000−$120,000)​=25%L =The  net  income  percentage  changeThe  operating  income  percentage  change=25%16.67%\frac{The\;net\;income\;percentage\;change}{The\;operating\;income\;percentage\;change}=\frac{25\%}{16.67\%}TheoperatingincomepercentagechangeThenetincomepercentagechange​=16.67%25%​=1.5 请问老师，如果用36万/(36万 -12万）=1.5，为什么不可以用42万/（42万-12万）？这里有点不太明白了。谢谢老师！

2022-11-10 14:45 1 · 回答

NO.PZ2016091001000011问题如下 Assume thInh$360,000 operating income in the early stages, anthe operating income hchange$420,000 later. The financicost is $120,000. So the Inc.'s gree of financileverage(L) is closest to :A.1.3.B.1.8.C.1.5. C is correct.The operating income percentage change=$420,000−$360,000$360,000\frac{\$420,000-\$360,000}{\$360,000}$360,000$420,000−$360,000​=16.67%The net income percentage change=($420,000−$120,000)−($360,000−$120,000)$360,000−$120,000\frac{\left(\$420,000-\$120,000\right)-\left(\$360,000-\$120,000\right)}{\$360,000-\$120,000}$360,000−$120,000($420,000−$120,000)−($360,000−$120,000)​=25%L =The  net  income  percentage  changeThe  operating  income  percentage  change=25%16.67%\frac{The\;net\;income\;percentage\;change}{The\;operating\;income\;percentage\;change}=\frac{25\%}{16.67\%}TheoperatingincomepercentagechangeThenetincomepercentagechange​=16.67%25%​=1.5 net income percentage change這邊的分母不太理解

2022-06-27 14:27 1 · 回答

NO.PZ2016091001000011 能否让老师详细讲解一下这题？ L = [Q(P - V- FC]/[Q(P - V- FC - INT] 怎么得到答案的公式？

2021-10-27 23:23 1 · 回答

NO.PZ2016091001000011 想问一下这道题为什么要用early stage的36而不是48

2021-07-05 12:31 2 · 回答