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圆又圆 · 2022年11月03日

这个题目是不是要有一个前提，其他条件都相同。

  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。

这个题目是不是要有一个前提，除了利息和分红不同，其他条件都相同，比如投资的本金相同，融资的本金也相同，否则容易歧义。我投资本金多，所以利息收的多，我融资金额多，所以要分的红也多。那净现金流变化不一定就是答案说的。

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1 个答案

lynn_品职助教 · 2022年11月03日

嗨，爱思考的PZer你好：


是的，因为一级的题目比较简短，通常都是一句话，所以像同学说的这种前提不一定会写出来，但确实是如此。

我们回到这道题，have almost same expect interest received and dividends paid with slightly difference.，其实协会也尽可能地严谨了，这里写了只有轻微的不同，所以本金可以不作考虑。

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