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?