题干：下列是Bishop公司过去会计年度的财务报表
bishop的资本成本是10%，资产负债表金额在一年中没有变化，问公司去年的剩余收益是？
考点：Responsibility Accounting and Performance Measures-Comparing Performance Measures for Investment Centers
关键词：residual income cost of capital
解题思路：剩余收益=营业利润-目标回报率*平均资产=$1,000,000 – ($750,000 × 10%) = $1,000,000 – $75,000 = $925,000
Answer (C) is correct . Bishop’s economic value added can be calculated as follows: Residual income = Operating profit – (Average total assets × Target rate of return) = $1,000,000 – ($750,000 × 10%) = $1,000,000 – $75,000 = $925,000
Answer (A) is incorrect because Using net (after-tax) income rather than operating (pre-tax) income results in $525,000.
Answer (B) is incorrect because Including only fixed assets rather than total assets, and using net (after-tax) income rather than operating (pre-tax) income results in $575,000.
Answer (D) is incorrect because Including only fixed assets rather than total assets results in $975,000.
Bishop has a cost of capital of 10%. Balance sheet amounts remained constant throughout the year. The company’s residual income for last year was