NO.PZ201602060100000202
问题如下:
2. Rolby’s net profit margin for the year ended 31 December 2009, after the adjustments suggested by Groff, is closest to:
选项:
A. 6.01%.
B. 6.20%.
C. 6.28%.
解释:
B is correct.
Rolby’s adjusted net profit margin must be computed using net income (NI) under FIFO and excluding charges for increases in valuation allowances.
NI (adjusted) = NI (FIFO method) + Charges, included in cost of goods sold for inventory write-downs, after tax = $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, adjusted net profit margin equals:
Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20%
就是dta的抵减项对吗 为什么调整的时候要乘以1/t呢