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灰飞翔的猫 · 2025年01月05日

C选项

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.

C选项是不是纯粹是干扰项,因为没有说公司是lessor 还是 lessee?

1 个答案

王园圆_品职助教 · 2025年01月05日

同学你好,不是

无论是承租人还是出租人,并不会因为对lease的分类不同,就导致每一期实际收到的现金流或支付的现金流有区别, operating leases 和financing leases只是在I/S表的计量,B/S表的平衡上有不同的会计处理而已。所以我们并不需要知道到底是承租人还是出租人,C选项依然可以正常判断,并且这就是C选项的考点

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