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kevinzhu · 2020年02月15日

问一道题:NO.PZ201806201100001103

* 问题详情,请 查看题干

问题如下:

With respect to Statement 3, what is the most likely effect of the impairment loss?

选项:

A.

Net income in years prior to 2009 was likely understated.

B.

Net profit margins in years after 2009 will likely exceed the 2009 net profit margin.

C.

Cash flow from operating activities in 2009 was likely lower due to the impairment loss.

解释:

B is correct. 2009 net income and net profit margin are lower because of the impairment loss. Consequently, net profit margins in subsequent years are likely to be higher. An impairment loss suggests that insufficient depreciation expense was recognized in prior years, and net income was overstated in prior years. The impairment loss is a non- cash item and will not affect operating cash flows.

A、B选项不太理解,能否解释下呢

1 个答案

Olive_品职助教 · 2020年02月16日

嗨,努力学习的PZer你好:


statement 3说的是2009年有个资产减值了50million,这个金额很大,会计处理是损益表记了减值损失,同时减少了资产账面价值。

题目问这件事会有啥影响。

A选项说2009年之前的NI可能被低估了。

企业一般应该提前预料到资产减值的可能性,定期进行减值测试,如果有减值迹象要提前计提减值准备,但是这个公司是2009年发生了减值才计提的减值损失,说明之前损益表计提的减值准备不够, 费用计少了,所以之前几年的NI是高估了,而不是低估,选项A不对。

B选项说2009年之后的net profit margin要大于2009年的net profit margin。

首先看net profit margin是啥,它是NI/revenue,2009年因为有大笔减值损失,所以NI很低,拉低了net profit margin,因为减值损失是一次性费用,不可能年年都有这种大笔减值,所以2009年之后的NI会恢复正常,这样net profit margin会变高,选项B正确。

 


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