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kanyeast · 2025年04月22日

这里的dividend paid 是当成loss来算了吗

NO.PZ2023081403000048

问题如下:

Q. An analyst gathered the information in Exhibit 1 from a company’s 2018 financial statements:

Exhibit 1:

2018 Financial Statement (US dollars, millions)

In 2018, the company declared and paid cash dividends of USD10 million and recorded depreciation expense in the amount of USD25 million. The company considers dividends paid a financing activity. The company’s 2018 cash flow from operations (in USD millions) was closest to:

选项:

A.25 B.45 C.75

解释:

B is correct. All dollar amounts are in millions. Net income (NI) for 2018 is USD35. This amount is the increase in retained earnings, USD25, plus the dividends paid, USD10. Depreciation of USD25 is added back to net income, and the increases in accounts receivable, USD5, and in inventory, USD3, are subtracted from net income because they are uses of cash. The decrease in accounts payable is also a use of cash and, therefore, a subtraction from net income. Thus, cash flow from operations is USD25 + USD10 + USD25 – USD5 – USD3 – USD7 = USD45.

1 个答案

王园圆_品职助教 · 2025年04月22日

同学你好,助教没有理解“dividend paid 是当成loss来算了吗”你这里的意思

dividend是公司正常给股东的分红,怎么会是一种损失呢?

本题只是正常的运用BASE法则来计算当期的net income而已——期初retained earnings + NI - 分红 = 期末retained earnings——运用这个公式,我们就能把NI算出来,然后再用间接法计算CFO的方式以NI为起点计算CFO哦

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