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riona 🔆🔆🔆 · 2020年03月08日

问一道题:NO.PZ2017102901000035 [ CFA I ]

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.

不是要+ L里的变化吗?所以+(负数)不是应该剪去吗?
1 个答案
已采纳答案

Olive_品职助教 · 2020年03月09日

嗨,爱思考的PZer你好:


B选项的loss是损益表的金额,不用考虑资产负债表,损益表的non-operating损益是:减gain加loss


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