Acro-Test 2 一題

[lucyyeh]

A proposed law currently under debate would require publicly-held companies to count as expenses against assets the shares that they offer to executives as part of executives' compensation packages. If the law is adopted, publicly-held companies will no longer be allowed both to allocate shares and to count them as assets simultaneously. As a result, many companies will begin to report losses where they once reported profits.

The argument assumes which of the following?

A. Some companies allocate to their executives shares whose collective value exceeds the difference between those companies' other expenses and their revenue.

B. Publicly-held companies should not count allocated as assets.

C.The main reason for the proposed law is to prevent companies from misleading the public with regard to their profitability.

D. The value of companies's executive shares is more than the value of those companies's current expenses.

E. No company will benefit from the passage of the law.

ANS: A

我實在不是很懂財務，第一句就看不懂了，也不知道這題的因果關係，
請各位大大協助解說一下! 謝謝!

[hey]

我不知道我的想法對不對.... 但我是這樣想的...
有一個爭議的法案要求publicly-held公司將它所提供給executive報酬部份的股票視為費用而不是視為資產. 如果此法律通過了, 那麼publicly-held公司沒辦法一邊分配股票, 又一邊把它視為資產(意思就是說所分配的股票只能視為費用). 結果就會造成公司原先申報為利潤的部份變成損失....
(A)答案是說, 有些公司的股票價值超過公司的收入與其他費用的差額
因為其原先視為資產的部份現在必需視為費用, 所以當其所分配的股票價值超過其他費用與收入相減的話, 便會使得公司原先本來申報的是利潤現在變成損失了... 因為費用比收入-其他費用的金額還大....

[lucyyeh]

謝謝謝謝~這裡against的用法我沒看過...看來又是我孤陋寡聞，按照您的解釋一切都合理了。