NI不是本来就是税后么？为什么还要*（1-t）？

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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：

6.01%.

6.20%.

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%

NI不是本来就是税后么？为什么还要*（1-t）？

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纠纠_品职答疑助手 · 2021年05月05日

嗨，爱思考的PZer你好：

NI的确是税后的。

我们这道题目是对NI做调整，所以调整的数字也是税后的。但是题目给出的 Charges, included in cost of goods sold for inventory write-down 这个表格中的数字是税前的，所以为了和NI调成一致需要对15million 乘以（1-t），这样就能把这个调整项调成税后了。

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2023-10-21 21:29 1 · 回答

NO.PZ201602060100000202 after the austments suggesteGroff,到底是什么？没有懂为什么NI要加15（1-t）

2021-06-20 04:10 1 · 回答

NO.PZ201602060100000202 6.20%. 6.28%. B is correct. Rolby’s austenet profit margin must computeusing net income (NI) unr FIFO anexclung charges for increases in valuation allowances. NI (auste = NI (FIFO metho + Charges, incluin cost of goo solfor inventory write-wns, after t= $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, austenet profit margin equals: Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20% 就是a的抵减项对吗为什么调整的时候要乘以1/t呢

2021-02-14 07:53 1 · 回答

老师，好想问下这种题型1级也会考么？就是一道题目6道小题这样子的

2020-08-16 23:41 1 · 回答

NI不是本来就是税后么？为什么还要*（1-t）？

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