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mushroom1008 · 2020年04月09日

问一道题:NO.PZ201512300100001403

* 问题详情,请 查看题干

问题如下:

3. The normalized earnings after tax for FAMCO is closest to:

选项:

A.

$32,940,000.

B.

$34,260,000.

C.

$34,860,000.

解释:

C is correct.

The new interest level is $2,000,000 instead of $1,000,000. SG&A expenses are reduced by $1,600,000 ( = $5,400,000-$7,000,000) to $21,400,000 by salary expense savings. Other than a calculation of a revised provision for taxes, no other changes to the income statement results in normalized earnings before tax of $58,100,000 and normalized earnings after tax of $34,860,000.

请问为什么不能直接用表格里已有的34500000减去调整值得到normalized earning?

1 个答案

Debrah_品职答疑助手 · 2020年04月10日

同学你好,题目中需要求的是normalized earnings after tax。因此需要扣税。

(57,500,000-1,000,000+1,600,000)*(1-40%)=34,860,000