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cui1130 · 2023年03月05日

为什么支付的股息越高CFF越低呢？

  1. CFA I
  2. FRA

NO.PZ2016012102000180

问题如下：

The table below shows two firms that have almost same expect interest received and dividends paid with slightly difference. Which of them will have lower CFO and lower CFF( Both of them use U.S. GAAP)?

选项：

CFF
CFO
A.
Firm A
Firm B.
B.
Firm B
Firm B.
C.
Firm B
Firm A.

解释：

B is correct.

The lower interest received will lower the CFO and the higher dividends paid will lower the CFF, so B is correct.

考点：US GAAP下，interest received 和dividend属于CFO还是CFF

美国准则下interest received属于CFO，dividends paid 属于CFF。

因此，收到的利息越低，CFO 就越低，支付的股息越高，CFF 就越低，B选项正确。

为什么支付的股息越高CFF越低呢？

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1 个答案

lynn_品职助教 · 2023年03月07日

嗨，爱思考的PZer你好：


为什么支付的股息越高CFF越低呢？


明白同学的意思，同学忽略了一点即现金流量是有方向的，流出=-，支付股息作为CFF的流出，因此支付股息越高，CFF数值越低。


”interest received“——说明是现金流入，以及”dividend paid"——说明是现金流出，如果是“dividend recived"那么就相反。


在做CF相关的题目时要记得这个前提哦。

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