问题如下图:
选项:
A.
B.
C.
解释:
如果按照 负债要加上,资产要减去的话,是不是应该是-19+3和-6+(-4)?这样理解多吗?
NO.PZ2016012101000103 问题如下 Goln Cumulus Corp., a commoties trang company, reporteinterest expense of $19 million antaxes of $6 million. Interest payable increase$3 million, antaxes payable crease$4 million over the perio How mucash the company pfor interest antaxes? A.$22 million for interest an$10 million for taxes. B.$16 million for interest an$2 million for taxes. C.$16 million for interest an$10 million for taxes. C is correct.Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million.解析直接代公式即可,都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+(-4)= -10。 本来税费6M,这个是支出的;但是后面税费降低了4M。那理论上,税费应该是6-4。即便按照现金流入或流出计算,也应该是-6+4=-2,为什么会这样?然后同样前面的expense也不理解。
NO.PZ2016012101000103问题如下Goln Cumulus Corp., a commoties trang company, reporteinterest expense of $19 million antaxes of $6 million. Interest payable increase$3 million, antaxes payable crease$4 million over the perio How mucash the company pfor interest antaxes?A.$22 million for interest an$10 million for taxes.B.$16 million for interest an$2 million for taxes.C.$16 million for interest an$10 million for taxes. C is correct.Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million.解析直接代公式即可,都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+(-4)= -10。 这里tax是6million是在I/S表里吗?那这里的6million没有包括tpayable减少的部分吗?损益表报告了一整年的tax,那tpayable减少的部分不算在里面吗
$16 million for interest an$2 million for taxes. $16 million for interest an$10 million for taxes. C is correct. Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million. 解析直接带公式即可,都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+(-4)= -10。 正负号的逻辑不是很能理解,可以通俗点讲一下吗?
负债增加不是用加号吗,为什么interest计算用减号