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必过薇 · 2023年08月22日

应付利息是负债，为什么要减呢

  1. CFA I
  2. FRA

NO.PZ2023081403000055

问题如下：

Q. Golden Cumulus Corp., a commodities trading company, reported interest expense of USD19 million and taxes of USD6 million. Interest payable increased by USD3 million, and taxes payable decreased by USD4 million over the period. How much cash did the company pay for interest and taxes?

选项：

A.USD22 million for interest and USD10 million for taxes

B.USD16 million for interest and USD2 million for taxes

C.USD16 million for interest and USD10 million for taxes

解释：

C is correct. Interest expense of USD19 million less the increase in interest payable of USD3 million equals interest paid of USD16 million. Tax expense of USD6 million plus the decrease in taxes payable of USD4 million equals taxes paid of USD10 million.

应付利息是负债，为什么要减呢

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lynn_品职助教 · 2023年08月23日

嗨，从没放弃的小努力你好：


应付利息是负债，为什么要减呢


负号是流出，正号是流入。


利息费用和税是支出所以是出，所以是负号。


ΔInterest payables、 Δtax payables是欠人家的利息和税变化，欠人家的利息多了就是付的少，所以就是流入，正号。


本题，以利息为例，当期费用是19，但是今年多欠了人家3，说明我不但以前欠的没还，本期费用中还有3没给，所以实付=19-3=16。

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努力的时光都是限量版，加油！

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NO.PZ2023081403000055问题如下 Q. Goln Cumulus Corp., a commoties trang company, reporteinterest expense of US9 million antaxes of US million. Interest payable increaseUS million, antaxes payable creaseUS million over the perio How mucash the company pfor interest antaxes?A.US2 million for interest anUS0 million for taxesB.US6 million for interest anUS million for taxesC.US6 million for interest anUS0 million for taxesC is correct. Interest expense of US9 million less the increase in interest payable of US million equals interest paiof US6 million. Texpense of US million plus the crease in taxes payable of US million equals taxes paiof US0 million.1. 这个是什么表上的科目，这题出在cf课后，但是初始值是bs表科目吧2. increase 和 crease 有介词by是指发生额吗。如果是发生额的意思没有看懂原答案解析。

2024-10-08 08:58 1 · 回答