S7-10 Financial Statement Analysis问题、讨论及答疑

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

<p></p><p>-请教Notes中财务报表部分Income tax 后面的两题</p><p>12题目：The firm has a deferred tax liability that results from accelerated depreciation for tax purpose, The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analyst purpose?</p><p>答案：It should be treated as equity as its full value. 公司continue to grow说明liability reverse的可能性很大，应该是作为liability，为什么答案是作为equity？</p><p>13题目：The firm has a deferred tax liability and is expected to have capital expenditures decline in the future. How should the liability be treated for analyst purpose?</p><p>答案：The present value should be treated as a liability with the remainder being treated as equity. 不理解capital expenditures 如何对DTL的equity和liability选择产生影响的。</p><p>还请达人指教！</p>

[此贴子已经被cfareal于2009-2-17 11:52:33编辑过]

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：statement financial Analysis inancial Financia Analysis 讨论 financial statement

<p>12. continue to grow的意思是持续投资，也就是说公司的投资保持增速，那么这部分&nbsp;tax liability就永远不会被reverse.因为总有新的加速折旧产生。</p><p></p><p>13。 这道题和12也有类似的地方。投资降低的部分，DTL就会被冲回，但投资降低毕竟每年还会发生投资，所以有一部分永远不会被冲回，就是这个意思。</p><p></p><p>另外，为了方便大家共同参考，请提问时按照标题，例如 S7-10 Financial Statement Analysis</p><p>另外还请新同学在置顶贴里自我介绍下哈。</p>

[此贴子已经被作者于2009-2-17 11:54:50编辑过]

谢谢楼上的版主！

谢谢楼上的版主！