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FrankSun · 2020年01月05日

问一道题:NO.PZ2017102901000035

问题如下:

When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:

选项:

A.

gain on the sale of an asset.

B.

loss on the retirement of debt.

C.

decrease in a deferred tax liability.

解释:

B is correct.

An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.

老师,偿还债务为什么不是融资活动

1 个答案

Olive_品职助教 · 2020年01月06日

嗨,从没放弃的小努力你好:


这题是让用间接法算CFO,间接法算CFO是从NI开始调整,调整过程中涉及到non-cash&non-operating items,这道题里面B选项的loss on the retirement of debt属于non-operating item,因为是loss,所以要加回。


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努力的时光都是限量版,加油!


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