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Dang.D · 2023年04月13日

麻烦一下C选项

  1. CFA I
  2. FRA

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.

谢谢老师

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lynn_品职助教 · 2023年04月14日

嗨，爱思考的PZer你好：


C选项是说通过间接法计算CFO，DTL减少是NI的增加项，这是错误的。


递延所得税债务，DTL，是由于公司报表和税务报表做账不同而导致的临时性差异。


通过间接法计算CFO时要注意流入流出的符号。DTL是负债，直接根据记忆法则，负债的ncrease要加上，decrease需要减去。


举个例子，DTL减少了10，那我们记作-10，DTL是负债，负债用加号，那么是+（-10），其实就是-10，和记忆法则是一样的。

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加油吧，让我们一起遇见更好的自己！

Lance · 2023年06月16日

能不能理解为， A是CFI增加，B是CFF增加，只有C是CFO的增加呢？ 请问老师

lynn_品职助教 · 2023年06月18日

嗨，努力学习的PZer你好：


是的。


A是说购买资产获得收益，属于间接法里面的 non operating item。


所以这个是要扣除的，因为A 是gain，把gain刨除掉，就是在net income 上较少一块，和题目的中的（addition to net income）的描述反了，所以不是。


B是偿还借款时候的损失，也是属于间接法里面的 non operating item， 因为是损失，扣掉以后是一个加项，所以是符合题干表述的。


C是减少DTL, 属于间接法里面的，+Increase in operating liability accounts (A/P)。所以也是要调走的，因为这里是减少，符号也是减号。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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