SYc · 2024年02月29日
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
impairment expense是什么，是属于non-operating里面的loss?
lynn_品职助教 · 2024年03月01日
嗨，努力学习的PZer你好：
是的，同学理解正确。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
----------------------------------------------加油吧，让我们一起遇见更好的自己！
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 题目里的impairment expense 是间接法中需要从NI加回来的preciation吗？
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=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
NO.PZ2018062004000104问题如下Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39为什么要考虑impairment呀？公式不是A吗？还是说这里的impairment就意味着A?
