profit sale of land 应该是CFI吗-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

profit sale of land 应该是CFI吗

NO.PZ2024011002000038

问题如下：

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

选项：

A.$158

B.$170

C.$174

解释：

Net income — profits from sale of land + depreciation + decrease in receivables — increase in inventories + increase in accounts payable — decrease in wages payable + increase in deferred tax liabilities = 120 — 2 + 25 + 20 — 10 + 7 — 5 + 15 = $170. Note that the profit on the sale of land should be subtracted from net income to avoid double counting the gain in net income and investing activities.

土地买卖利得没有明确说明感觉是CFI的项目，为什么这里算是CFO

嗨，从没放弃的小努力你好：

厂房设备和land是长期资产，profit from the sale of land不会被认定为CFO。

这里同学要注意一下，profit from the sale of land是损益表项目，cash paid for long term assets 是现金流量表项目。因此同学问题中提到的为什么这里算是CFO应该是考察计算CFO间接法时减去这个profit。

从NI出发，需要调整：

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

由于销售大楼/土地的交易属于投资活动，不是经营活动，所以在计算operating CF时，销售大楼/土地产生的利润应从净利润中剔除。

在这里，profit from the sale of land属于NI，同时因为属于CFI而非CFO，所以计算CFO时要从NI中减去。

CFO=Net income - profits from sale of land + depreciation - △AR - △inventories + △AP + △ wages payable + △ deferred tax liabilities .

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profit sale of land 应该是CFI吗

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