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乔。 · 2023年12月14日

请问减值费用impairment expense属于那一类？

  1. CFA I
  2. FRA

NO.PZ2018062004000104

问题如下：

Company A declared and paid cash dividends of $8 million and impairment expense of $12 million in 2017.The company classified dividends paid as a financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)?

选项：

A.

$25 million.

B.

$39 million.

C.

$45 million.

解释：

B is correct.

REB+NI-Div=REE, NI=23

CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39

从客户中收到的钱= net income-AR变动+AP变动-

支付供应商的钱= -存货变动

？=+ impairment



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王园圆_品职助教 · 2023年12月14日

同学你好，请看以下直接法计算CFO的讲义截图，里面是没有提及impairment的哦，所以本身直接法下考试的时候一定不会让考生考虑减值损失的，同学可以放心

另外，减值损失本质是公司购买的及其设备出现非现金的价值减损导致的，机器设备的购买本身就不属于经营性现金流，不应该在CFO考虑，所以直接法（直接计算各项公司由于经营产生的现金流入流出）里是没有减值准备的体现的

而在间接法计算CFO的时候，由于是从NI开始调整至CFO，才需要考虑减值损失这种非现金费用对NI的减少作用，才需要加回，其考虑角度和直接法是不一样的

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