李同学2019-01-07 14:36:45

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. B The restructuring charge and asset write-down are non-recurring transactions; thus, net income will be higher in 20X8, all else equal. 请问此题中 究竟是20M的总重组费还是5M的解雇费影响NI?