Biubiubird · 2024年07月29日
NO.PZ2024011002000104
问题如下：
Which of the following will most likely increase a company’s operating cash flow? An increase in:选项：
A.days sales payable (DSP). B.gains on the sale of long-term assets. C.use of operating leases versus financing leases.解释：
An increase in the days sales payable would indicate the company is stretching out its payables, which would increase the cash from operations.B可以解释一下吗？
lynn_品职助教 · 2024年07月30日
嗨，努力学习的PZer你好：
首先，从现金流量表的角度来看，gains on the sale of long-term assets. 属于CFI，不属于CFO
其次，从损益表的角度来看
卖出固定资产收到的现金流对应”proceeds received from sale of long-term assets"项目或类似的名字
买入固定资产支出的现金流对应就是CAPEX也就是“cash paid for purchase of long-term assets”项目或类似的名字
gains on the sale of long-term assets是卖出固定资产如果收到的现金和该资产的账面剩余价值之间有差额，那这个差额需要计入I/S 表下面的gain/loss of sale of long-term assets，因为相当于公司卖资产盈利或者亏损了，
但是这个盈利亏损不是由于公司的经营获得的，所以应该算在特殊的非经营项目下面——这是I/S表的记录，和上面讨论的现金流量表的记录是两回事
----------------------------------------------加油吧，让我们一起遇见更好的自己！
NO.PZ2024011002000104问题如下Whiof the following will most likely increase a company’s operating cash flow? increase in:A.ys sales payable (P).B.gains on the sale of long-term assets.C.use of operating leases versus financing leases.increase in the ys sales payable woulincate the company is stretching out its payables, whiwoulincrease the cash from operations.AP的增加为什么导致CFO增加
NO.PZ2024011002000104 问题如下 Whiof the following will most likely increase a company’s operating cash flow? increase in: A.ys sales payable (P). B.gains on the sale of long-term assets. C.use of operating leases versus financing leases. increase in the ys sales payable woulincate the company is stretching out its payables, whiwoulincrease the cash from operations. C为什么不对？ operating lease 也是CFF嘛
