securitise accounts receivables

NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 资产证券化不就是用AR发行个ABS么，这分明是个融资行为，增加CFF呀。从I/S的角度，折价发行ABS，会减少NI，而CFO是在NI的基础上加加减减——其他项目不变的情况下，NI减少，所以CFO减少，也不可能选出B来呀

NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 同上

NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 1

NO.PZ2024011002000033问题如下If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase:A.net income.B.cash from operations.C.cash from financing activities.The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive资产证券化不就相当于发债？应该是CFF增加吧？