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karweillas · 2024年06月25日

如果是用题目中的NI - EBT 得到 tax = 452，与1850不同，是因为递延所得税这个概念吗？

  1. CFA II
  2. FRA

NO.PZ2018111303000091

问题如下：

Analyst collected the financial information about PZ company in the following table:

Analyst also collected the cash flow information about PZ company in the following table:

The CFF includes cash paid for interest of 1260 and the CFO includes taxes of 1850 in 2018, please calculate the ratio of operating cash flow before interest and taxes to operating income for PZ for 2018 is closet to:

选项：

A.

2.29

B.

2.25

C.

2.34

解释：

C is correct.

考点：operating cash flow before interest and taxes

解析：

Operating cash flow before interest and taxes=CFO+支付利息的现金+支付税的现金，这一题比较特殊，因为题目中说interest是属于financing activity的，不属于CFO，所以它没有在CFO中扣除。既然它没有在CFO中扣除，那也就不需要加回了.只需要加回tax即可，

Operating cash flow before interest and taxes=8850+1850=10700

将其除以EBIT得到：10700/4579=2.34

如题

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王园圆_品职助教 · 2024年06月25日

同学你好，是的哦，确实是由于递延所得税导致的公司自己计算的tax expense（I/S表记录的税费） 和公司实际交给税务局的tax payable（现金税费）不一致

income tax expense = current tax expense + ΔDTL-ΔDTA

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