廖同学2018-11-28 06:34:52
老师请教一下: All else being equal, if the purchase price of inventory is increasing, a company that accounts for its inventory under last-in, first-out (LIFO) instead of first-in, first-out (FIFO) is most likely to have a: A higher debt-to-equity ratio. B lower net cash flow from operating activities. C lower market valuation of its common equity. 这里的c选项,为什么equity (因为net income减小), market valuation of common equity 反而变大了? 谢谢!
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Amy2018-11-28 13:19:39
同学你好,资产负债表上的equity不等于common equity,equity除了包含common equity,还包括OCI等其他科目。
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老师你好,common equity包含了 retained earning吗, 还是只是 contributed capital ?
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同学你好,不是common equity 包括retained earnings 和contributed capital ,是equity 包含retained earnings 和contributed capital 。
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所以common equity是指contributed capital?
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同学你好,是的,common equity指的是contributed capital


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