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小猫不上当 · 2019年03月03日

问一道题:NO.PZ2018101501000021 [ CFA II ]

问题如下图:

选项:

A.

B.

C.

解释:

有个问题,虽然公式应该是s-(s-bv)×t,但是这里售价小于账面价值,已经亏损,为什么还要交税呢?

1 个答案
已采纳答案

吴昊_品职助教 · 2019年03月04日

这个没有问题啊,算出来的selling price小于book value的话,那括号里就是小于零,加上前面的负号,实际上就是亏损抵税。这道题是已知其他条件反求selling price,就按原来的公式列式计算求未知数即可。括号里是正的,那就是盈利要交税,括号里是负的,那就是亏损可以抵税。加油~

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