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James · 2025年03月29日

利润的数字用不上吗

NO.PZ2023040501000137

问题如下:

Aeolus Controls produces a broad range of heating, cooling and refrigeration products for global use. Its three major operating segments are home comfort products, industrial and building products, and transportation refrigeration units.

Spaulding extracted selected financial information for Aeolus from its financial statements and annual report. The information is presented in Exhibits 1 and 2.


Using the data in Exhibit 1, if the company wished to pay off all of its debt while maintaining its current reinvestment policy in 2014 the number of years it would take to do so is closest to:

选项:

A.

1.5.

B.

2.3.

C.

1.7.

解释:

这题为什么不用pro forma operating income来预测还清负债所需的时间呢?

1 个答案

王园圆_品职助教 · 2025年03月29日

同学你好,公司要还钱,是真的要把现金拿出去才能还钱的,不是拿着很可能构成中有很多非现金的operating income能够还钱的

所以计算的时候必然要以现金流为基础来计算,而不能以 operating income来作为基础计算

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