问题如下:
Analyst also collected the cash flow information about PZ company in the following table:
Please calculate the cash-flow-based accruals ratio in 2018 is closet to:
选项:
A.10.5%.
B.9.95%.
C.10.93%.
解释:
C is correct.
考点:cash-flow-based accruals ratio
解析:
The cash-flow-based accruals ratio = [NI – (CFO + CFI)]/(Average NOA) = [3560 – (8850– 9880)]/42000 = 10.93%.
老师好 为什么这里除以average NOA不是(40530+42000)/2? 谢谢。