Sam
2023-03-18 17:53第五題，為什么加上non-recurring?
Pereira concludes her investigation of Miland by examining the company's reported pre-tax income of $5.4 billion last year. This amount includes $1.2 billion of acquisition and divestiture-related expenses, $0.5 billion of restructuring expenses, and $1.1 billion of other non-operating expenses. 題目原
所屬：CFA Level II > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Nicholas助教
2023-03-19 18:36
該回答已被題主采納
同學，晚上好。
文中信息：稅前利潤5.4，有1.2是acquisition and divestiture相關(guān)費用，有0.5是restructuring費用，有1.1是other non-operating費用。P認為acquisition and divestiture，restructuring是非經(jīng)常性費用，而other non-operating expenses是經(jīng)常性費用。
由于非經(jīng)常性項目不經(jīng)常發(fā)生，我們現(xiàn)在需要計算的是經(jīng)常性稅前收益（等同于核心稅前收益，即企業(yè)在正常生產(chǎn)經(jīng)營中獲得稅前收益），需要將這部分加回。那么就是5.4+1.2+0.5=7.1。
加油，祝你順利通過考試~
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