标题: 2级问题 [打印本页]
作者: idealcjx 时间: 2011-3-22 16:57 标题: 2级问题
a warning sign that ordinary expenses are now being classified as nonrecurring or nonoperating expenses is falling core operating margin followed by a spike in negative special items.为什么啊？？core operating margin 应该升高才对呀，因为正常经营的费用被列为nonrecurring or nonoperating expenses了
作者: gaor 时间: 2011-3-31 01:50
lz是对的，core operating margin应该升高
你那句话是在哪里找到的？
notes上的原话：
“Analysts should compare changes in the core operating margin over time and look for
negative nonrecurring or nonoperating items that occurred when the ratio increased.
This may be the result of misclassifying an operating expense.”
作者: idealcjx 时间: 2011-4-1 13:36
教材420页21题
| 欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) |
Powered by Discuz! 7.2 |