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西红柿面 · 2024年06月23日

Cash interest/taxes Paid这个钱是从哪里出呢？

  1. CFA II
  2. FRA

NO.PZ2023040501000137

问题如下：

Aeolus Controls produces a broad range of heating, cooling and refrigeration products for global use. Its three major operating segments are home comfort products, industrial and building products, and transportation refrigeration units.

Spaulding extracted selected financial information for Aeolus from its financial statements and annual report. The information is presented in Exhibits 1 and 2.


Using the data in Exhibit 1, if the company wished to pay off all of its debt while maintaining its current reinvestment policy in 2014 the number of years it would take to do so is closest to:

选项：

A.

1.5.

B.

2.3.

C.

1.7.

解释：

Cash interest/taxes Paid这个钱是从哪里出呢？是从CFO吗？

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王园圆_品职助教 · 2024年06月23日

同学你好，这不一定，要看是哪个会计准则下并结合公司自己的规定的

请看以下一级讲义截图，US GAAP下才规定了interest paid 和tax paid都是属于CFO的一部分的，而IFRS下的归属则更灵活，可能会被归在CFF甚至CFI里

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