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Haowen · 2025年05月09日

之前的解析我还是看不懂。。

  1. CFA I
  2. FRA

NO.PZ2024011002000041

问题如下：

Interest payable decreased during a company’s fiscal year. Compared with the amount of cash interest payments made, interest expense is most likely.

选项：

A.lower. B.higher. C.the same.

解释：

If the interest payable decreases during the year, then the interest expense on an accrual basis will be lower than the amount of cash interest payments. The cash paid would be the full amount of the expense plus the amounts paid to reduce the interest payable. For example:


int这个公式为什么是-的。。

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王园圆_品职助教 · 2025年05月09日

同学你好，你是问下面讲义截图中的黄色部分，这个interest paid为什么前面有一个负号？

因为这个表是在计算现金的流入和流出，利息费用作为一种现金流出，所以是用 负号来代表现金流出 正号来代表现金流入的


或者根据BASE法则，期初的interest payable + 本期新确认的interest expense - interest paid in cash = 期末的interest payable，公式变换一下就是-interest paid in cash = -interest expense + Δinterest payables

本题说了interest payable下降了，所以Δ interest payable是负数，所以可以由上面粉色公式得出，interest paid in cash的绝对值金额是大于interest expenses 的绝对值的

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