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欢欢 · 2021年12月28日

C选项如果改为increase就对了吗?间接法加回来的三部分好像都没有包含DTL呀,是算non operatiing liability吗

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.

如题。。。。。。。。。。。。

3 个答案

Kiko_品职助教 · 2022年03月04日

嗨,努力学习的PZer你好:


题目问当用间接法计算CFO的时候,下面哪个是需要从NI开始加回的。

A选项卖资产获得的收益是non-operating gains,需要减去,

B是公司偿还债务带来的loss,属于non-operating loss,需要加上,

C是资产负债表项的调整(也就是图中的Balance Sheet items),因为DTL是负债,按照公式,负债的increase要加上,所以本题C选项是负债的decrease,需要减去。

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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!

王秋宇 · 2022年03月03日

这题目准确翻译一下吧,没理解

Kiko_品职助教 · 2021年12月31日

嗨,从没放弃的小努力你好:


是的。DTL的increase属于addition项。如果题目给出来了就加回来。



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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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