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Hugo(Xie Lanzhi) · 2020年01月28日

问一道题:NO.PZ2018062004000103

问题如下:

Company A reported interest expense of $27 million and income tax expense of $3 million. What's the amount of interest paid and taxes paid respectively if interest payable decreased by $5 million and taxes payable increased by $1 million?

选项:

Interest paid             Taxes paid

A.

$22 million               $4 million

B.

$32 million               $4 million

C.

$32 million               $2 million

解释:

C is correct. -Interest paid= -interest expense+△interest payable= -27+(-5)= -32. -Taxes paid= -taxes expense+△taxes payable= -3+1= -2.

interest expense 和 tax expense 不是已经支付了吗?为什么还要求interest paid 和 tax paid?

1 个答案
已采纳答案

Olive_品职助教 · 2020年02月03日

嗨,从没放弃的小努力你好:


Interest expense和tax expense是损益表的数字,损益表是基于权责发生制而非收付实现制的。比如损益表中的revenue可能收现,也可能还未收现,是account receivables。

Interest expense和tax expense也一样,是基于权责发生制计算出来的应该支付的利息费用和税费,不一定已经支付,这道题就是要通过直接法计算现金流量表中的interest paid和tax paid的金额。


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NO.PZ2018062004000103 问题如下 Company A reporteinterest expense of $27 million anincome texpense of $3 million. What's the amount of interest paiantaxes pairespectively if interest payable crease$5 million antaxes payable increase$1 million? Interest pai Taxes pai A.$22 million $4 million B.$32 million $4 million C.$32 million $2 million C is correct. -Interest pai -interest expense+△interest payable= -27+(-5)= -32. -Taxes pai -taxes expense+△taxes payable= -3+1= -2. 为什么tax用+1?而不是-1?

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