八月的西瓜 · 2024年10月29日
NO.PZ2024011002000033
问题如下：
If a nonfinancial company securitizes its accounts receivables for less than their book value, the most likely effect on the financial statements is to increase:选项：
A.net income. B.cash from operations. C.cash from financing activities.解释：
The securitization of accounts receivables for less than book value would result in a loss on the income statement, but an increase in the cash from operations, reflecting the proceeds received.如题
NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 资产证券化不就是用AR发行个ABS么，这分明是个融资行为，增加CFF呀。从I/S的角度，折价发行ABS，会减少NI，而CFO是在NI的基础上加加减减——其他项目不变的情况下，NI减少，所以CFO减少，也不可能选出B来呀
NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 我虽然选对了但是不确定自己理解的对不对，因为看之前的回答也很迷惑。。我理解的securitise accounts receivables是指把accounts receivables卖出去给spe，所以原公司cfo增加，但是因为后续是spe再发债，所以并不会影响原公司的cff
NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 同上
NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 1
