NO.PZ201809170300000102
问题如下:
Which non-cash transaction should be subtracted from net income in arriving at Company A’s FCFE?
选项:
Transaction 2.
C.Transaction 3.
解释:
C is correct. The applicable non-cash adjustments to net income in arriving at FCFE are as follows:
In the case of Transaction 1, a loss reduces net income and thus must be added back in arriving at FCFE. Similarly, an impairment of intangibles (Transaction 2) reduces net income and thus must be added back in arriving at FCFE.
Transaction 3 (reversal of a restructuring charge) would increase net income and thus must be subtracted in arriving at FCFE.
老师好,
我想请问为什么loss of sale on equipment要加回来呢?
卖设备不是有一笔真实的现金流发生吗?那这样就不属于NCC了哦。怎么会需要加回来呢?谢谢老师