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Gabriela · 2024年06月27日

impairment expense 是depreciation吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000104

问题如下：

Company A declared and paid cash dividends of $8 million and impairment expense of $12 million in 2017.The company classified dividends paid as a financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)?

选项：

A.

$25 million.

B.

$39 million.

C.

$45 million.

解释：

B is correct.

REB+NI-Div=REE, NI=23

CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39

题目里的impairment expense 是间接法中需要从NI加回来的depreciation吗？

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1 个答案

lynn_品职助教 · 2024年06月30日

嗨，爱思考的PZer你好：


impairment是减值不是折旧depreciation，这两个都是损溢表中的非现金流科目NCC，所以在间接法计算CFO时都需要从NI加回。

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