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老師,early trade loss relief 是只要是開始經(jīng)營的前四年都可以往前沖減嘛,即使是第一年也可以往前沖還沒開始經(jīng)營時的total income?
老師好,網(wǎng)上的題目這里的固定間接費用是如何計算的呀,不太清楚這個量與人工工資率的區(qū)別
capital allowance 怎么可以遞延?不是跟PA一樣每年都有固定的額度的嗎,AIA每年一百萬,WDA每年減少18%/6%,每年都不是這么多嗎
這題的issue cost 的計算沒看懂,為什么不是直接用5%于2%乘以270000跟180000。題目描述Issue costs will be 5% of funds raised for the equity placing and 2% for the loan. Issue costs are tax allowable.不是這個意思嗎?
Using an adjusted WACC is only appropriate if the long-run gearing ratio used in the adjusted WACC reflects the gearing ratio that is to be used over the whole life of the project. 這話要怎么理解,沒看懂
雖然題目沒問,但是答案里用proportions method計算NCI少了多少時,1000000是怎么來的?以及為什么要這樣算?
滾調(diào)是什么?這道題的做法框架是什么?不是很看得懂
為什么future price是95.44? 不應(yīng)該是100-4.4%嗎
為什么所有的tax benefit 都往后推了一年,depn發(fā)生在T1,但tax relief卻在T2,這是為什么?
Study hub APV上的一道練習(xí)題
The assets of the project will support debt finance of 40% of its initial cost (including issue costs). The loan capital plus interest is to be repaid in three equal annual instalments. The balance of finance will be provided by a placing of new equity. Issue costs will be 5% of funds raised for the equity placing and 2% for the loan. Issue costs are tax allowable. 這段話的第一句什么意思,The assets of the project will support debt finance of 40% of its initial cost (including issue costs).資產(chǎn)金額的40%用debt融資嗎?
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