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Kokonoi Hajime · 2024年09月13日

为什么employer's contribution不用加上service cost？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202401310100000104

问题如下：

The cash outflow recognized by Kensington in cash flows from operating activities for the year ended 31 December 20X1 is closest to:

选项：

A.

228

B.

693

C.

1,322

解释：

B is correct. Employers’ plan contributions are cash outflows in operating activities.

service cost不是operating expense嘛

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1 个答案

王园圆_品职助教 · 2024年09月13日

同学你好，题目问的是“The cash outflow recognized by Kensington in cash flows from operating activities ”也就是在现金流量表中确认为经营性现金流CFO中的现金流出的部分是什么

不是问的I/S表中的operating expense中包含什么内容哦

请看以下讲义截图，属于现金流流出的，只有employer　contribution哦

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