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SYc · 2024年02月29日

addition to net income是什么意思

  1. CFA I
  2. FRA

NO.PZ2023081403000047

问题如下：

Q. 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.

addition to net income是什么意思

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1 个答案

lynn_品职助教 · 2024年03月01日

嗨，努力学习的PZer你好：


这道题目的知识点是考如何用Indirect method（间接法）求CFO。


用间接法就是从NI开始，加或减一些数字到CFO，addition to net income就是要加上的。


A是说购买资产获得收益，属于间接法里面的 non operating item。


所以这个是要扣除的，因为A 是gain，把gain刨除掉，就是在net income 上减少一块，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。

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