问一道题：NO.PZ2016012102000059 [ CFA I ]

问题如下：

Using the following information, what is the firm's cash flow from operations:

选项：

$170,000.

$249,000.

$255,000.

解释：

CFO=Net income - profits from sale of equipment + depreciation - △AR - △inventories + △AP + △ wages payable + △ deferred tax liabilities = 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 should be subtracted from net income because this transaction is classified as investing, not operating.

wages payable和deferred tax liabilities为啥要考虑在内？

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纠纠_品职答疑助手 · 2020年05月12日

嗨，爱思考的PZer你好：

这两个都是负债属性，也就是应付未付的金额。

比如说，我当期确认的费用，但是我没有付给员工，导致我实际流出的现金比确认的费用少，所以现金流和Net income相比，就会多出来这部分。

我当期确认的税费，但是税务局暂时不需要我缴纳（税会差异的原因），所以我的递延所得税负债变高，实际现金流流出比我确认的税费少。所以从Net income中把这部分差异调高。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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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)

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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？

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问一道题：NO.PZ2016012102000059 [ CFA I ]

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