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acclimatise · 2025年06月24日

change in cash flow from operating activities怎么成了CFO了

  1. CFA I
  2. FRA

NO.PZ2024030503000039

问题如下：

Question
The following financial statement data are available for a company:

The company’s cash-to-income ratio is closest to:

选项：

A.0.79. B.0.66. C.0.52.

解释：

Solution

  1. Incorrect. The calculation incorrectly uses net income in the denominator.

    Incorrect cash to income = Cash flow from operations/Net income

    = 1,750/2,210

    = 0.79

  2. Incorrect. The calculation incorrectly uses free cash flow in the numerator.

    Incorrect cash to income = Free cash flow to the firm/Operating income

    = 2,240/3,390

    = 0.66

  3. Correct.

    Cash to income = Cash flow from operating activities (CFO)/Operating income

    = (1,750/3,390)

    = 0.52

Analyzing Statements of Cash Flows II

• calculate and interpret free cash flow to the firm, free cash flow to equity, and performance and coverage cash flow ratios

change in cash flow from operating activities 不是CFO的变化吗？ 怎么变成CFO了？答案直接用它当CFO，直接用了1750，不是很理解。这个ratio从来没学过，到底是什么，还是我理解错了？

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1 个答案

王园圆_品职助教 · 2025年06月24日

同学你好，CFO本来就是一个流量的概念，它和NI是一样的，它其实是没有change的概念的，我们也从来没有学过用ΔCFO计算的ratio

可能题目表达的比较奇怪一点，但是你如果理解成了ΔCFO，这道题就没有办法做了，毕竟题目要求的是CFO/operating income ，需要的是实际的CFO本身呢

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NO.PZ2024030503000039问题如下QuestionThe following financistatement ta are available for a company: The company’s cash-to-income ratio is closest to:A.0.79.B.0.66.C.0.52.Solution Incorrect. The calculation incorrectly uses net income in the nominator. Incorrecash to income = Cash flow from operations/Net income = 1,750/2,210 = 0.79 Incorrect. The calculation incorrectly uses free cash flow in the numerator. Incorrecash to income = Free cash flow to the firm/Operating income = 2,240/3,390 = 0.66 Correct. Cash to income = Cash flow from operating activities (CFO)/Operating income = (1,750/3,390) = 0.52 Analyzing Statements of Cash Flows II• calculate aninterpret free cash flow to the firm, free cash flow to equity, anperformanancoverage cash flow ratios这个cash-to-income就是定义CFO/revenue嘛，具体的这个比率指什么意思呢

2025-03-31 12:19 1 · 回答