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Helen 🎈 · 2023年02月07日

老师,借楼问一下

NO.PZ2016012102000156

问题如下:

Under U.S. GAAP, which of the following statements about the coupon payment on a bond is correct?

选项:

A.

The coupon payment on a bond is reported as an operating cash outflow.

B.

The coupon payment on a bond is reported as a financing cash outflow.

C.

The coupon payment on a bond is reported as part operating cash outflow and part financing cash outflow.

解释:

A is correct.

Under U.S. GAAP, the coupon payment on a bond is reported as an operating cash outflow

考点:债券票面利息(coupon payment)在不同会计准则下的现金流分类

USGAAP下,债券票面利息(coupon payment)or 支付的利息(interest paid)为CFO

IFRS下,债券票面利息(coupon payment)or 支付的利息(interest paid)可以归为CFO也可以归为CFF。

有一点我搞不清楚,

在premium里,会计师认为那个减项也是pmt 是现金流cfo,但分析师认为,-84是cfo因为是interest,-16是本金是cff,对比,会计法则,cfo被低估,cff被高估。。

我怎么都弄不懂为啥。。。。会计法则不是100都是cfo吗?比84大呀?怎么就低估呢?

1 个答案

王园圆_品职助教 · 2023年02月07日

嗨,爱思考的PZer你好:


同学你好,但是100是现金流出,也就是CFO净现金流的抵减项,所以当100比84大的时候,就意味着会计上扣减的数太大了,导致最后的净CFO余额就太小了——那就是低估了哦

CFF也是同理,由于原本不用再减去16的,但是按照分析师的说法要多扣16,就会导致分析师调整后的CFF更小,所以说明原来会计上的CFF过高,被高估


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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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NO.PZ2016012102000156 问题如下 Unr U.S. GAAP, whiof the following statements about the coupon payment on a bonis correct? A.The coupon payment on a bonis reporteoperating cash outflow. B.The coupon payment on a bonis reportea financing cash outflow. C.The coupon payment on a bonis reportepart operating cash outflow anpart financing cash outflow. A is correct.Unr U.S. GAAP, the coupon payment on a bonis reporteoperating cash outflow考点债券票面利息(coupon payment)在不同会计准则下的现金流分类 USGAAP下,债券票面利息(coupon payment)or 支付的利息(interest pai为CFOIFRS下,债券票面利息(coupon payment)or 支付的利息(interest pai可以归为CFO也可以归为CFF。 为何不是c呢?严格来说不是本金算cff利息算cfo吗?

2022-10-13 12:36 2 · 回答

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2020-02-27 14:00 1 · 回答

    什么时候用会计师和分析师观点?是不是债券的coupon都是operating cash flow?

2018-06-03 18:09 2 · 回答

这道题是不是出的不严密呀?会计上coupon是全部作为operating cash flow,但是分析师观点是分开看呀(一部分是operating,一部分是financing)。

2018-05-14 16:09 1 · 回答