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Viola欧拉 · 2023年01月24日

为什么不选A

  1. CFA I
  2. FRA

NO.PZ2017102901000035

问题如下：

When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:

选项：

A.

gain on the sale of an asset.

B.

loss on the retirement of debt.

C.

decrease in a deferred tax liability.

解释：

B is correct.

An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.

A选项的意思是卖出资产吗？卖出资产不是会收入cash吗？可以再讲一下不选A的逻辑吗？另外何老师在讲间接法相关内容哪里还是没懂得很透彻，可以再文字讲一下么，或者提醒我在哪里找到。谢谢

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1 个答案

lynn_品职助教 · 2023年01月26日

嗨，爱思考的PZer你好：


A是说购买资产获得收益，属于间接法里面的 non operating item。收到的是现金，但这个现金不属于CFO（o是operating)。


所以这个是要扣除的，因为A 是gain，把gain刨除掉，就是在net income 上较少一块，和题目的中的（addition to net income）的描述反了，所以不是。


B是偿还借款时候的损失，也是属于间接法里面的 non operating item， 因为是损失，扣掉以后是一个加项，所以是符合题干表述的。


C是减少DTL, 属于间接法里面的，+Increase in operating liability accounts (A/P)。所以也是要调走的，因为这里是减少，符号也是减号。


计算CFO有直接法和间接法两种方法。用间接法计算（具体如下图），从NI出发，需要调整：


①损益表中的Non-cash items和non-operating items


②资产负债表中net changes in working capital（AR、inventory、AP）


基础班讲义的170页开始到174页之间。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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