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🌅 🌅多吉旺珍🌞🌞 · 2020年07月14日

问一道题:NO.PZ2017102901000035

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.

能详解一下这道题么?

2 个答案

Caren · 2020年09月11日

所以应该把C项加回来啊?为什么C不对?

纠纠_品职答疑助手 · 2020年07月14日

嗨,爱思考的PZer你好:


这道题目的知识点是考如何用Indirect method(间接法)求CFO。

具体知识点同学再回顾下基础班讲义的172页。

基本思路是从Income 出发,加回 Non cash 的loss 和减去 Non cash的Gain,以及调整那些影响利润但是不是Operating activity的项目。再调整Balance Sheet上AR和AP的变化。

A,B 都属于不是Operating activity的活动,A是Gain,所以是减去,和题目意思 an addition to income 不付不符合。

B是Loss 所以是对的。

C是Liability 的变化。liability变少了说明还钱了,所以是减少Cash flow,所以和题目不符合。

 


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