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标题: Level1 财务报表一些问题各位大侠们尽情进来~ [打印本页]

作者: lseven 时间: 2010-12-24 14:45 标题: Level1 财务报表一些问题各位大侠们尽情进来~

财务报表里面一道习题
P216 Red Company immdiately expense its developmen costs while Black Company capitalizes ite development cost.All else equal,Red Company will?
A show smoother reported earnings than Black Company
B report higher operating cash flow than Black Company
C report higher asset turnover than Black Company
答案选的C，理由是比起capitalize,立刻expense的将减少资产，所以分母小了，所以变大了。
可是我很疑惑的是：asset turnover=Revenue/assets 分母是小了，可是立刻expense的，它的Revenue也小了啊，当分母分子同时小的时候，不好比较吧。我发现这一节里面，有好几个比率都是这样同时小的，我觉得都有一定的条件才好比较吧，不知道为什么能直接说它们更高更低呢？
求高人解答——————

还有后面税收里面有两个问题——
1、A deferred tax adjustmen is made to stockholders' equity to reflect the future tax impact of unrealized gains or losses on available-for-sale marketble securities that are taken directly to equity.No DTL is added to the balance sheet for the future tax liability when gains/losses are realized.
这段话的意思是不是说available-for-sale marketble securities有unrealized gains or losses，需要在equity项目里面进行a deferred tax adjustmen，那是不是就要有DTL或者DTA了？为什么后面来一句No DTL is added to?同求解答~

祝大家圣诞快乐~~

作者: zhouhuarui 时间: 2010-12-24 15:33

REVENUE不扣除支出的吧,就是营业收入而已......

后面那个大概的意思是不是这种未实现损益是税后的?

作者: lseven 时间: 2010-12-26 22:06

恩~
REVENUE那是是我一时想偏了~
后来那个不明白@@

作者: coshair 时间: 2010-12-29 10:47

No DTL is added to the balance sheet for the future tax liability when gains/losses are realized.

上面都说了deferred tax adjustment是对于unrealized gain/loss产生的tax impact而言的了,那么这句话顺理成章了. 对于实现的损益不需要把DTL加进去.

作者: sd6f5sd 时间: 2010-12-29 12:46

 财务报表里面一道习题
P216 Red Company immdiately expense its developmen costs while Black
Company capitalizes ite development cost.All else equal,Red Company
will?
A show smoother reported earnings than Black Company
B report higher operating cash flow than Black Company
C report higher asset turnover than Black Company
答案选的C，理由是比起capitalize,立刻expense的将减少资产，所以分母小了，所以变大了。
可是我很疑惑的是：asset turnover=Revenue/assets
分母是小了，可是立刻expense英国留学费用的，它的Revenue也小了啊，当分母分子同时小的时候，不好比较吧。我发现这一节里面，有好几个比率都是这样同时
小的，我觉得都有一定的条件才好比较吧，不知道为什么能直接说它们更高更低呢？
求高人解答——————

还有后面税收里面有两个问题——
1、A deferred tax adjustmen is made to stockholders' equity to reflect
the future tax impact of unrealized gains or losses on
available-for-sale marketble securities that are taken directly to
equity.No DTL is added to the balance sheet for the future tax liability
when gains/losses are realized.
这段话的意思是不是说available-for-sale marketble securities有unrealized gains or
losses，需要在equity项目里面进行a deferred tax
adjustmen，那是不是就要有DTL或者DTA了？为什么后面来一句No DTL is added to?

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