刘同学2019-12-15 14:58:11
The following footnote appeared in Crabtree Company's 20X7 annual reports: "On December 31, 20X7, Crabtree recognized a restructuring charge of $20 million, of which $5 million was for severance pay for employees who will be terminated in 20X8 and $15 million was for land that became permanently impaired in 20X7." Based only on these changes, Crabtree's net profit margin and fixed asset turnover ratio (using year-end financial statement values) in 20X8 as compared to 20X7 will be: A Higher for net profit margin; higher for fixed asset turnover. B Higher for net profit margin; unchanged for fixed asset turnover. C Lower for net profit margin; higher for fixed asset turnover. 老师,这个题 为什么说 fix asseet turnover 不变那
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Sinny2019-12-16 19:16:05
同学你好,这里是减值之后的对比,07年已经确认减值,而土地不需要折旧,因此长期资产不变,收入不变的情况下,fixed capital turnover不变
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