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BY要加油 · 2022年08月02日

老师这题要怎么理解呢

NO.PZ2019120301000099

问题如下:

Question A company using IFRS reports its interest payments on long-term debt as a financing activity. If the company reported under US GAAP, the most likely effect would be a:

选项:

A. higher cash flow from operations.

B. higher cash flow from financing activities.

C. lower cash flow from investing activities.

解释:

Solution

B is correct. Interest payments can be reported either as operating or financing cash flow under IFRS, but they can be reported only as operating cash flow under US GAAP. The interest payment was originally reported as financing activity under IFRS, but under US GAAP it would be an operating activity. Therefore, under US GAAP, cash flow from financing activities would be higher and operating cash flows lower by the same amount.

A is incorrect. Under US GAAP, the interest payment would be a cash outflow from operating activities and thus decrease the operating cash flow.

C is incorrect. Under US GAAP, the interest payment would be a cash outflow from operating activities, and cash flow from investing activities would stay the same.

不是很明白解析的意思

1 个答案

Kiko_品职助教 · 2022年08月03日

嗨,从没放弃的小努力你好:


这题考察CF的分类。interest payment 在IFRS下可以算作CFO或者CFF的流出,但是在USGAAP下只能算作CFO。

这道题题干说这家公司遵循IFRS,把interest payment归类为CFF了,如果在USGAAP下,跟现在的报表相比有什么影响。在USGAAP下只能算作CFO流出,所以CFO减少了,CFF相反增加了。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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