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lizzy233 · 2022年10月31日

如题

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.

这个retirement of debt和前面某道题的debt through issurance of common stock有何区别?为什么前面的是直接进附注?

2 个答案

王园圆_品职助教 · 2022年11月01日

嗨,从没放弃的小努力你好:


同学你好,请看以下该题的截图,倒数第三行应该就是你说的 debt through issuance of common stock

这里的意思和助教的猜想一致,就是用发行股票的方式归还借款哦

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

王园圆_品职助教 · 2022年10月31日

嗨,努力学习的PZer你好:


同学你好,不好意思,可能要麻烦你把“debt through issuance of common stock”这道题找出来,给个题号,助教这里才能更好的回答两道题目的区别

这里只能暂时先回答本题的这个retirement of debt科目是什么

retirement of debt是指一个债券到期的时候,公司需要跟投资者赎回这个债券,如果赎回的时候出现需要付出的钱大于债券剩余的账面价值的情况,公司就会确认一个损失(但是这个损失并不是真正的现金流出,所以需要从NI把这个损失加回,真正的赎回债券的现金流出会记在CFF里面)

助教猜想你说的“debt through issuance of common stock”可能是指的“通过发行股票归还债务(债转股)”的方式——这种情况下并没有真实的现金流发生,公司的债务直接通过发行股票就归还了,所以和现金流量表的三张表无关,但是需要在附注中披露该笔交易



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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!

lizzy233 · 2022年11月01日

感谢!很详细。题号是NO.PZ2016012102000060,能进一步确认一下吗

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