TTER2023-04-22 20:06:46
最后一题C答案,core eanings不是已经剔除了non-recuring income的影响么?为什么老师说没有剔除呢?以下是google到的core earnings 定义:What Are Core Earnings? Core earnings are the profits derived from a company's main or principal business, which does not take into consideration some of the expenses related to the main activities, as well as nonrecurring income or expense items that lie outside of the normal business.
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开开2023-04-23 13:53:13
同学你好,core earnings中,剔除的nonrecurring items是公司自己定义的,可能和分析师的观点不同。
因此,分析师即使拿到core earnings,也要检查它的具体算法,如果和自己定义不同,那么还是得做调整。
比如说,相关的重组费用公司把它作为nonrecurring items剔除了,但是分析师调研后发现,这个费用还会持续好多年,因此不能剔除。
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