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欢欢 · 2021年09月26日

non-cash不是指D&A吗？D&A不是包含在CFO里么。为什么不选A？

  1. CFA I
  2. FRA

NO.PZ2018062018000032

问题如下：

The transaction related to PP&E is non-cash related, but it has a great effect on asset structures, therefore this transaction will be reported on:

选项：

A.

the operating section of the cash flow statement

B.

the investing section on the cash flow statement.

C.

separate note

解释：

C is correct. When a company use non-cash transaction and the transaction will significantly affect capital or asset structures, it should be reported on separate note.

non-cash不是指D&A吗？D&A不是包含在CFO里么。为什么不选A？

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Kiko_品职助教 · 2021年09月27日

嗨，爱思考的PZer你好：


同学你有点记混了~

D&A不包含在CFO里面的。因为折旧它不发生实际的现金流的。他是记在I/S里面，会影响NI的。所以我们从NI调整到CFO的时候，就因为它不包含在CFO，所以我们就得把已经减掉的折旧部分，重新加回来。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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