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blade8932 · 2022年10月14日

这道题在算DIV的时候，其实就是要结合正负号来判断，不是看其绝对值，是吗？

  1. CFA I
  2. FRA

NO.PZ2016012102000180

问题如下：

The table below shows two firms that have almost same expect interest received and dividends paid with slightly difference. Which of them will have lower CFO and lower CFF( Both of them use U.S. GAAP)?

选项：

CFF
CFO
A.
Firm A
Firm B.
B.
Firm B
Firm B.
C.
Firm B
Firm A.

解释：

B is correct.

The lower interest received will lower the CFO and the higher dividends paid will lower the CFF, so B is correct.

考点：US GAAP下，interest received 和dividend属于CFO还是CFF

美国准则下interest received属于CFO，dividends paid 属于CFF。

因此，收到的利息越低，CFO 就越低，支付的股息越高，CFF 就越低，B选项正确。

RT

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1 个答案

王园圆_品职助教 · 2022年10月14日

嗨，努力学习的PZer你好：


是的同学，你看题目里说的是”interest received“——说明是现金流入，以及”dividend paid"——说明是现金流出

我们在计算CFO，CFF的时候，是需要看影响因素对这二者是增加还是减弱的，所以肯定要带入现金流的方向才能判断哦

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努力的时光都是限量版，加油！

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