刘同学2018-05-15 10:04:10

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 考试会考这种题吗？我觉得太接近实务了。这20m是收购方5m给了员工，15买了土地给的吗？题中没说，