问一道题：NO.PZ2016012102000059 [ CFA I ]

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据，可以判断应该用间接法计算。从NI出发，需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital（AR、inventory、AP）题目表格中的数据有损益表数据，有资产负债表的数据，也有现金流量表中的数据等，我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动，不是经营活动，所以在计算operating CF时，销售设备产生的利润应从净利润中剔除。 老师，跟这道题对比看一下，为什么一个卖设备就从NI里面扣，另一个就不扣呢？No.PZ2016012102000060 (选择题)

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据，可以判断应该用间接法计算。从NI出发，需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital（AR、inventory、AP）题目表格中的数据有损益表数据，有资产负债表的数据，也有现金流量表中的数据等，我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动，不是经营活动，所以在计算operating CF时，销售设备产生的利润应从净利润中剔除。 我有点不能理解，为什么t和wage这个两项也计算在里面吗？这两项不是在直接法计算的时候，才需要考虑吗？

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据，可以判断应该用间接法计算。从NI出发，需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital（AR、inventory、AP）题目表格中的数据有损益表数据，有资产负债表的数据，也有现金流量表中的数据等，我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动，不是经营活动，所以在计算operating CF时，销售设备产生的利润应从净利润中剔除。 您好，我知道CFO 比较完整的公式就是“CFO=Net income - profits from sale of equipment+loss of sale of equipments + preciation + amortization - △- △inventories + △+ △ wages payable + △ ferretliabilities 。我是想问资产负债表中，我们需要调整的 Invent WP L科目以外，还会有哪些科目要调整吗、以防遇到其他不常见的科目？例如应付利息，A？还有哪些？

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据，可以判断应该用间接法计算。从NI出发，需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital（AR、inventory、AP）题目表格中的数据有损益表数据，有资产负债表的数据，也有现金流量表中的数据等，我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动，不是经营活动，所以在计算operating CF时，销售设备产生的利润应从净利润中剔除。 为什么这里的递延所得税负债也要调

NO.PZ2016012102000059问题如下Using the following information, whis the firm's cash flow from operations:A.$170,000.B.$249,000.C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据，可以判断应该用间接法计算。从NI出发，需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital（AR、inventory、AP）题目表格中的数据有损益表数据，有资产负债表的数据，也有现金流量表中的数据等，我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动，不是经营活动，所以在计算operating CF时，销售设备产生的利润应从净利润中剔除。 有一题是直接NI+p+loss，就是不管其他的变化，为什么呢，有什么区别