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vvnsw · 2024年04月05日

loss on the retirement of debt

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.

loss on the retirement of debt 是什麽意思?

1 个答案

lynn_品职助教 · 2024年04月06日

嗨,努力学习的PZer你好:


Loss on retirement of debt就是因为偿还债务而引起的损失。


如果还的钱比账上多(比如说提前清偿所有本息),那么就是loss,这部分是属于筹资活动引起的,就是non-operating item。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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