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momo · 2024年02月14日

int

NO.PZ2024011002000041

问题如下:

Interest payable decreased during a company’s fiscal year. Compared with the amount of cash interest payments made, interest expense is most likely.

选项:

A.lower. B.higher. C.the same.

解释:

If the interest payable decreases during the year, then the interest expense on an accrual basis will be lower than the amount of cash interest payments. The cash paid would be the full amount of the expense plus the amounts paid to reduce the interest payable. For example:


能解释下吗

1 个答案

lynn_品职助教 · 2024年02月14日

嗨,爱思考的PZer你好:


请看以下讲义截图,本题考察的就是截图中黄色部分的公式


原理就是BASE法则期初的interest payable + 本期新确认的interest expense - interest paid in cash = 期末的interest payable,所以就是-interest paid in cash = -interest expense + Δinterest payables


本题说了interest payable下降了,所以Δ interest payable是负数,所以可以由上面粉色公式得出,interest paid in cash的绝对值金额是大于interest expenses 的绝对值的


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