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一根法棍 · 2025年03月25日

第一个公式的出处

NO.PZ2018062004000104

问题如下:

Company A declared and paid cash dividends of $8 million and impairment expense of $12 million in 2017.The company classified dividends paid as a financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)?

选项:

A.

$25 million.

B.

$39 million.

C.

$45 million.

解释:

B is correct.

REB+NI-Div=REE, NI=23

CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39

用的应该是直接法,但是没看出来NI是怎么算出来的

1 个答案

王园圆_品职助教 · 2025年03月25日

同学你好,你问的是REB+NI-Div=REE, NI=23这个公式对吧?

这是BASE法则,期初的留存收益 + 本期新增(NI) - 本期支付(分红)=期末留存收益

一根法棍 · 2025年03月25日

所以这个23=8(分红)+15(125-110,留存收益差),是这样吧

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