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kevinzhu · 2020年05月12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.

​decrease in a deferred tax liability. 如果换成increase in a deferred tax liability就是加上了? loss on the retirement of debt请解释一下含义

2 个答案

纠纠_品职答疑助手 · 2020年05月14日

deferred tax liability 和 deferred tax asset只可能有一项。

 net income - decrease in deferred tax liability

net income  - increase in deferred tax asset

纠纠_品职答疑助手 · 2020年05月12日

嗨,从没放弃的小努力你好:


loss on the retirement of debt是因为债务清偿而导致的损失。

increase in deferred tax liability 就是需在net income上加上了。


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