ACCA论坛 » 【ACCA 答疑解惑】 » BPP F9教材怀疑有错

patrick23 发表于 2007-7-30 21:46

BPP F9教材怀疑有错

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patrick23 发表于 2007-7-30 21:48

奇怪，贴子内容看不到了，重贴！<br/><br/><span style="font-family: 宋体;"></span><p class="MsoNormal"><span style="font-family: 宋体;">我发现</span><span lang="EN-US">BPP</span><span style="font-family: 宋体;">授权东华大学出版的</span><span lang="EN-US">F9</span><span style="font-family: 宋体;">最新教材第</span><span lang="EN-US">60</span><span style="font-family: 宋体;">页上</span><span lang="EN-US">“Return on Equity”</span><span style="font-family: 宋体;">的公式可能不正确。书上对</span><span lang="EN-US">ROE</span><span style="font-family: 宋体;">的解释是这样的</span><span lang="EN-US">”Another measure of the
firm's overall performance is RETURN  ON  EQUITY. This compares net
profit AFTER tax with the equity that shareholders have invested in the
firm" </span><span style="font-family: 宋体;">。但是教材上列出来的公式却是</span><span lang="EN-US">ROE=PBIT
÷ Shareholder's Equity</span><span style="font-family: 宋体;">。</span><span lang="EN-US">PBIT</span><span style="font-family: 宋体;">就是</span><span lang="EN-US"> Profit
Before Interest and Tax</span><span style="font-family: 宋体;">，不就和解释中的</span><span lang="EN-US">net profit AFTER tax</span><span style="font-family: 宋体;">刚好是相反的吗？</span><span lang="EN-US"><br/>
                        <br/>
                </span><span style="font-family: 宋体;">我觉得我的理解是对的，但如果真的如此，那么这套教材岂不是很不可靠？后面不知道还有些什么样的错误是我们发现不了的。不知道有没有前辈可以解释一下呢？</span></p>

php024 发表于 2007-8-13 13:52

在所难免

richardhm 发表于 2007-8-21 12:57

You're right. The formula is not correct. Furthermore, there's detailed example for the correct calculation in the previous pages.

坷垃 发表于 2007-11-22 12:29

<p>还有第16章的quick quiz的第三题答案似乎也不对</p>

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