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jay1180 · 2022年12月02日

额,整体没看懂,请老师三个选项都解释下,谢谢哈

NO.PZ2019120301000289

问题如下:

Question Under the indirect method of presenting operating cash flows, which action to alter the cash flow from operations will be most difficult to detect?

选项:

A.Defer payment of a current liability B.Transact with an unconsolidated special purpose entity C.Change inventory costing from FIFO to weighted average

解释:

Solution

B is correct. Unconsolidated special purpose entities are outside of the view of investors. Transacting with such an entity may initially produce the appearance of a positive or negative cash flow for the controlling company. Ultimately, this transaction will most likely be reversed along with the appearance of the initial cash flow.

A is incorrect because an examination of cash provided by operating activities will reveal that the increase in cash due to the deferred payment is offset by a comparable increase in accounts payable.

C is incorrect because changes in inventory accounting may affect gross profit and therefore net income, but with an opposite effect on the ending inventory value. Together these effects would likely have an offsetting impact on the appearance of cash generated by operating activities. One possible exception might be the effect on derived expenses such as the provision for income tax.

RT

1 个答案

lynn_品职助教 · 2022年12月03日

嗨,努力学习的PZer你好:


题目问,用间接法算CFO,下面哪种情况对CFO的影响最难察觉。


从NI出发,调整到现金流的,逻辑就是非现金流支出加回,非现金流收入要减去


A选项是说流动负债推迟支付,推迟支付,现金是会增加,但是 accounts payable也会增加,等于没变。

B选项与unconsolidated special purpose entity 交易,SPE是特殊目的实体,unconsolidated是松散组织的,我们只要知道是为了融资(其职能一般是购买、包装证券化资产和以此为基础发行资产化证券)专门设立的机构就可以啦,因此和USPE的交易是现金往来会影响CFO的。

C选项FIFO转weighted,同样也是会影响多个科目,不考虑税的影响,FIFO 转weighted会影响gross profit也会影响ending inventory,影响是互相抵消的。

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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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