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haq1992212 · 2023年06月08日

为什么interest paid和tax paid前有负号呢

  1. CFA I
  2. FRA

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

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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

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NO.PZ2018062004000103 问题如下 Company A reporteinterest expense of $27 million anincome texpense of $3 million. What's the amount of interest paiantaxes pairespectively if interest payable crease$5 million antaxes payable increase$1 million? Interest pai Taxes pai A.$22 million $4 million B.$32 million $4 million C.$32 million $2 million C is correct. -Interest pai -interest expense+△interest payable= -27+(-5)= -32. -Taxes pai -taxes expense+△taxes payable= -3+1= -2. 为什么tax用+1？而不是-1？

2023-11-05 10:15 1 · 回答

不懂为什么interest payable，也就是应付利息减少 $5 million，interest expense也就是利息支出反而要多交 $5 million.

2020-04-04 20:35 1 · 回答

$32 million               $4 million $32 million               $2 million C is correct. -Interest pai -interest expense+△interest payable= -27+(-5)= -32. -Taxes pai -taxes expense+△taxes payable= -3+1= -2. 题目的意思是期初减5得到期末27？

2020-02-19 12:41 1 · 回答

interest expense 和 texpense 不是已经支付了吗？为什么还要求interest pai和 tpai

2020-01-28 00:05 1 · 回答