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Biubiubird · 2024年08月02日

两道题对比,非常迷惑

NO.PZ2016012102000059

问题如下:

Using the following information, what is the firm's cash flow from operations:

选项:

A.

$170,000.

B.

$249,000.

C.

$255,000.

解释:

CFO=Net income - profits from sale of equipment + depreciation - △AR - △inventories + △AP + △ wages payable + △ deferred tax liabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.

The profit on the sale of equipment should be subtracted from net income because this transaction is classified as investing, not operating.

考点:opearting cash flow的计算

计算CFO有直接法和间接法两种方法。根据题目数据,可以判断应该用间接法计算。

从NI出发,需要调整:

①损益表中的Non-cash items和non-operating items

②资产负债表中net changes in working capital(AR、inventory、AP)

题目表格中的数据有损益表数据,有资产负债表的数据,也有现金流量表中的数据等,我们要从中挑选我们所需要的的调整项目。

CFO=Net income - profits from sale of equipment + depreciation - △AR - △inventories + △AP + △ wages payable + △ deferred tax liabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.

由于销售资产相关的交易属于投资活动,不是经营活动,所以在计算operating CF时,销售设备产生的利润应从净利润中剔除。

老师,跟这道题对比看一下,为什么一个卖设备就从NI里面扣,另一个就不扣呢?

No.PZ2016012102000060 (选择题)

1 个答案

lynn_品职助教 · 2024年08月04日

嗨,爱思考的PZer你好:


是 profits from sale of equipment


和下一道题的Cash received from sale of company’s equipment吗?


1、 profits from sale of equipment和下面题的Profit on sale of building是一样的,是利润表的科目,属于non-operating item。是使用间接法计算CFO的时候需要调整的项目之一。


2、Cash received from sale of company’s equipment是出售设备收到的现金,是现金流量表的科目,属于CFI流入。

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