问一道题：NO.PZ2016012101000103 [ CFA I ]

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负债增加不是用加号吗，为什么interest计算用减号

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竹子 · 2018年07月10日

老师上课讲的规则（+负债的改变量，-资产的改变量）是有提前假设的，就是费用前面要加“-”

所以是-19+3=-16，负号代表支出

而这里相当于是整体提出了一个负号，即-（19-3）

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品职辅导员_小明 · 2018年07月09日

int payable的意思是你欠对方的钱但是还没有给，所以不能计入当期费用中，要在int expense中减去。

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NO.PZ2016012101000103 问题如下 Goln Cumulus Corp., a commoties trang company, reporteinterest expense of $19 million antaxes of $6 million. Interest payable increase$3 million, antaxes payable crease$4 million over the perio How mucash the company pfor interest antaxes? A.$22 million for interest an$10 million for taxes. B.$16 million for interest an$2 million for taxes. C.$16 million for interest an$10 million for taxes. C is correct.Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million.解析直接代公式即可，都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+（-4）= -10。本来税费6M，这个是支出的；但是后面税费降低了4M。那理论上，税费应该是6-4。即便按照现金流入或流出计算，也应该是-6+4=-2，为什么会这样？然后同样前面的expense也不理解。

2022-09-18 17:46 2 · 回答

NO.PZ2016012101000103问题如下Goln Cumulus Corp., a commoties trang company, reporteinterest expense of $19 million antaxes of $6 million. Interest payable increase$3 million, antaxes payable crease$4 million over the perio How mucash the company pfor interest antaxes?A.$22 million for interest an$10 million for taxes.B.$16 million for interest an$2 million for taxes.C.$16 million for interest an$10 million for taxes. C is correct.Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million.解析直接代公式即可，都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+（-4）= -10。这里tax是6million是在I/S表里吗？那这里的6million没有包括tpayable减少的部分吗？损益表报告了一整年的tax，那tpayable减少的部分不算在里面吗

2022-04-06 17:15 1 · 回答

$16 million for interest an$2 million for taxes. $16 million for interest an$10 million for taxes. C is correct. Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million. 解析直接带公式即可，都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+（-4）= -10。正负号的逻辑不是很能理解，可以通俗点讲一下吗？

2020-03-04 15:34 1 · 回答

如果按照负债要加上，资产要减去的话，是不是应该是-19+3和-6+（-4）？这样理解多吗？

2018-04-20 19:48 1 · 回答

问一道题：NO.PZ2016012101000103 [ CFA I ]

2 个答案

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