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二狗 · 2025年05月19日

请问Loss on sale of equipment

* 问题详情,请 查看题干

NO.PZ201809170300000102

问题如下:

Which non-cash transaction should be subtracted from net income in arriving at Company A’s FCFE?

选项:

A.

Transaction 1.

B.

Transaction 2.

C.

Transaction 3.

解释:

C is correct. The applicable non-cash adjustments to net income in arriving at FCFE are as follows:

In the case of Transaction 1, a loss reduces net income and thus must be added back in arriving at FCFE. Similarly, an impairment of intangibles (Transaction 2) reduces net income and thus must be added back in arriving at FCFE.

Transaction 3 (reversal of a restructuring charge) would increase net income and thus must be subtracted in arriving at FCFE.

在会计分录里面是如何体现的?为什么会产生loss?它收到的现金计入什么科目?

1 个答案

王园圆_品职助教 · 2025年05月19日

同学你好。如果机器设备的账面剩余价值还有100万,但是公司卖出去只能收到70万,就会产生loss

会计记账上,就是 cash + 70万,同时asset 下 PP&E -100万,轧差的30万损失计入I/S表:其他损失/收入=-30万