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Ivana 🍭 · 2022年11月06日

老师对于direct method计算有点疑问。

NO.PZ2016012101000090

问题如下:

The three major classifications of activities in a cash flow statement are:

选项:

A.

inflows, outflows, and net flows.

B.

operating, investing, and financing.

C.

revenues, expenses, and net income.

解释:

B  is correct.

Operating, investing, and financing are the three major classifications of activities in a cash flow statement. Revenues, expenses, and net income are elements of the income statement. Inflows, outflows, and net flows are items of information in the statement of cash flows.

解析:这是一道概念题,三种对现金流的分类是CFO、CFI和CFF,A选项是现金流量表的信息,C选项是损益表的科目。

老师对于direct method计算有点疑问。

当题目要求用direct method计算CFO时,关于公式中的-cash paid to suppliers 由-GOCS➖△inventory➕△A /P➕depreciation算出来的是-20时,是代表-cash paid to supplier=-20嘛? 应该并不是说cash paid to suppliers=-20吧?


公式后面的interest to paid 和tax paid等是不是也是跟上面这个一样理解?

1 个答案

lynn_品职助教 · 2022年11月08日

嗨,努力学习的PZer你好:


同学你好~这几天账号设置有一点问题,回答稍迟,给同学增添麻烦啦~


同学的疑问应该是计算出来的现金流所代表的的流出流出方向吧。


我们上课学的公式是: - Cash paid to suppliers= - COGS – Δinv + ΔA/P + Depreciation included in COGS

cash paid前面加负号是代表这是现金流的流出,也就是如果算出来是负数就是流出,正数就是流入。这样思路不容易乱掉。


利息费用和税也是一样,直接带公式即可,都是现金流的流出所以我们都加上负号。


举个栗子


Golden Cumulus Corp., a commodities trading company, reported interest expense of $19 million and taxes of $6 million. Interest payable increased by $3 million, and taxes payable decreased by $4 million over the period. How much cash did the company pay for interest and taxes?


- Interests paid= = - interest expense + ΔInterest payables= -19+3= -16。- Tax paid= - income tax expense + Δtax payables= -6+(-4)= -10。

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