NO.PZ2018062004000106
问题如下:
Company A reported net income of $56 million. Based upon the following balance sheets (in $millions),what's the amount of net financing cash flows in 2017? Assume dividends paid are classified as CFF.
选项:
A.
$24 million.
B.
$25 million.
C.
$26 million.
解释:
A is correct. CFF inflow=(55-50)+(100-80)=25
REB+NI-Div paid=REE,95+56-Div paid=150, Div paid=1
Net CFF=25-1=24
为什么最后还要用25-1才等于divdend paid?1不是直接就是divdend paid?题目也直接说cff=dividend paid,那答案不应该是1嘛?有点晕