问题 单项选择题

An analyst does research about pro forma net income and gathers the following information about a company for 2011 (in millions):

Gross profit $360
Selling, general, and administrative expenses $140
Operating income $220
Interest expense $40
Eamings before taxes $180
Taxes (30% tax rate) $30
Net income $126
In 2012, the company's interest expense is expected to grow by 5%, and tax rate is expected to remain the same. All other components of the income statement vary in direct proportion to sales. If the company's revenues are expected to grow by 12%, the company's pro forma net income for 2012 is closest to:()

A. $141 million.

B. $143 million.

C. $156 million.

答案

参考答案:B

解析:

[$360×(1+12%)-$140×(1+12%)-$40×(1+5%)]×(1-30%)=$143。

单项选择题 B型题
单项选择题