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haq1992212 · 2023年06月08日

为什么interest paid和tax paid前有负号呢

NO.PZ2018062004000103

问题如下:

Company A reported interest expense of $27 million and income tax expense of $3 million. What's the amount of interest paid and taxes paid respectively if interest payable decreased by $5 million and taxes payable increased by $1 million?

选项:

Interest paid             Taxes paid

A.

$22 million               $4 million

B.

$32 million               $4 million

C.

$32 million               $2 million

解释:

C is correct. -Interest paid= -interest expense+△interest payable= -27+(-5)= -32. -Taxes paid= -taxes expense+△taxes payable= -3+1= -2.

为什么interest paid和tax paid前有负号呢

1 个答案

王园圆_品职助教 · 2023年06月09日

同学你好, 解析的计算方式来源于讲义,请看以下讲义截图

所有的负号在这里都是表示现金流出