Interest expense and payments 1,000 Income tax expense 1,100 Net income 3,400 Lease payments 500 A. 3.67. B. 4.00. C. 2.27. 解析:选B。由以下公式计算得到: Fixed charge coverage ratio = (NI + Tax + Interest + Lease)/(Interest + Lease) 即FCC = (1000 + 1100 + 3400 + 500) / (...
CFA I FRA 为什么income tax expense = tax payable +△DTL-△DTA? 而不是income tax expense = tax payable -△DTL+△DTA? income tax expense是公司财报上记录的实际交的税, tax payable是税务局认为该交的税, DTL是公司财报上认为不交但是税务局要求交的税(欠税务局的钱), DTA是公司财报上认为要交但...
1. Income tax expense是实际支付的税费, Current tax expense是税务局记得应付的税费,这样理解对吧? 2. 如果现在我多交税了,那么Income tax expense应该大于Current tax expense,多交税是因为产生DTA,相当于未来可以少交税,但是如果这样的话,等式两边就对不上了呀,Income tax expense大于Current tax expense,同时产...
CFA特许金融分析师CFA考试LevelⅠStudySession8FinancialReportingandAnalysisIncomeStatementsBalanceSheetsandCashFlowStatements综合练习与答案.docx,—— PAGE \# 0 /NUMPAGES \# 0 —— PAGE \# 0 /NUMPAGES \# 0 —— PAGE \# 0 /NUMPAGES \# 0 —— PAGE \# 0 /N
Pretax Income formula = Gross Profit- Operating Expenses-Interest Expenses WhereGross Profit=Net Sales- Cost of goods sold Operating Expenses= General Administrative Expenses+ Selling and Distribution Expenses+ Depreciation EBT formula = Operating Income- Interest Expense ...
But you can reduce the tax bite and prepare for your future, too, by setting yourself up as a business and creating a retirement account. This strategy won’t work for all these passive strategies, however, and you’ll have to be a legitimate business to qualify. Register with the IRS ...
(if applicable) and do not take into account the effects of sales charges for these categories (Consistent Return, Preservation, Total Return, Expense, and Tax Efficiency) as of Dec 31, 2024 out of 214, 6,102, 214, 118 and 214 Funds, respectively in Lipper's Loan Participation Funds ...
(if applicable) and do not take into account the effects of sales charges for these categories (Consistent Return, Preservation, Total Return, Expense, and Tax Efficiency) as of Dec 31, 2024 out of 351, 6,102, 352, 253 and 352 Funds, respectively in Lipper's Multi-Sector Income Fds ...
Tax Aware KEY INVESTMENT TEAM R.J. Gallo, CFA Senior Vice President Senior Portfolio Manager Head of Municipal Bond Investment Group Head of Duration Committee 2000joined Federated Hermes 30 yearsof experience Ann Ferentino, CFA Vice President ...
很多同学翻译成the income can’t match the expense,意思是对的,有同学会根据“收支平衡”是make both ends meet,得出can’t make ends meet,当然是可以的!但也要学会地道的说法,那就是be behindhand in one's circumstances,run behi...