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CC · 2023年06月25日

M2 分析师观点 CFO CFF流出流入

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ201602060100001107

问题如下：

An adjustment to Kensington’s statement of cash flows to reclassify the company’s excess contribution for 2010 would most likely entail reclassifying £210 million (excluding income tax effects) as an outflow related to:

选项：

A.

investing activities rather than operating activities.

B.

financing activities rather than operating activities.

C.

operating activities rather than financing activities.

解释：

B is correct.

Kensington’s periodic pension cost was £483. The company’s contributions to the plan were £693. The £210 difference between these two numbers can be viewed as a reduction of the overall pension obligation. To adjust the statement of cash flows to reflect this view, an analyst would reclassify the £210 million (excluding income tax effects) as an outflow related to financing activities rather than operating activities.

考点：站在分析师角度，对CF/S的调整

解析：题目问怎么调整K公司的现金流量表，应该将公司excess contribution210重分类为哪类现金流的流出。

TPPC=£483，contributions=£693，两者之间的差异是£210。

正常情况所有当年的contribution会计都处理为CFO流出，但在分析师的观点中，PPC

老师好，EC 大于TPPC CFO+ CFF-，为什么是CFF是流出啊？ 更多的还钱，CFF不应该是流入么？

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1 个答案

王园圆_品职助教 · 2023年06月25日

同学你好，解析这里已经写了哦“正常情况所有当年的contribution会计都处理为CFO流出，但在分析师的观点中，PPC

也就是说，会计上的处理，所有的employer contribution的693M都是认为是CFO流出的

但是分析师要重新调整这笔693M的现金流出，其中483M就是正常的CFO的流出，而剩余的693-483=210的部分就必须算作CFF的流出而不是流入，那整体的现金流出才能是693M啊，如果算做CFF的流入，那不就变成整体现金流出要比483M还要更小了吗？

另外，210M是公司对之前年份，由于contribution小于TPPC而导致的员工对公司的融资的归还，这么理解的话也就是CFF流出了哦——毕竟公司还外部人士的钱，是需要真金白银拿出去而不是拿进来的

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NO.PZ201602060100001107问题如下 austment to Kensington’s statement of cash flows to reclassify the company’s excess contribution for 2010 woulmost likely entail reclassifying £210 million (exclung income teffects) outflow relateto: A.investing activities rather thoperating activities.B.financing activities rather thoperating activities.C.operating activities rather thfinancing activities. B is correct.Kensington’s perioc pension cost w£483. The company’s contributions to the plwere £693. The £210 fferenbetween these two numbers cviewea rection of the overall pension obligation. To aust the statement of cash flows to reflethis view, analyst woulreclassify the £210 million (exclung income teffects) outflow relateto financing activities rather thoperating activities.考点站在分析师角度，对CF/S的调整解析题目问怎么调整K公司的现金流量表，应该将公司excess contribution210重分类为哪类现金流的流出。TPPC=£483，contributions=£693，两者之间的差异是£210。正常情况所有当年的contribution会计都处理为CFO流出，但在分析师的观点中，PPC contribution，相当于overcontribution，多打的钱视为repayment of borrowing，因此应该归为CFF的流出，而不是CFO的流出。因此CFF调减，CFO调增。 这里TPPC 和Contribution 的比较，over contribution的话就是在还钱，CFF 调减，CFO 调增； unr contribution 的话，就是要在借钱，CFF调增，CFO调减，不论是哪一种，这些都属于finaciactivity的现金流，和CFO CFI无关，所以题目中给的3个答案只能选CFF，这样理解对么

2023-08-20 11:18 1 · 回答

NO.PZ201602060100001107 financing activities rather thoperating activities. operating activities rather thfinancing activities. B is correct. Kensington’s perioc pension cost w£483. The company’s contributions to the plwere £693. The £210 fferenbetween these two numbers cviewea rection of the overall pension obligation. To aust the statement of cash flows to reflethis view, analyst woulreclassify the £210 million (exclung income teffects) outflow relateto financing activities rather thoperating activities. 考点站在分析师角度，对CF/S的调整 解析题目问怎么调整K公司的现金流量表，应该将公司excess contribution210重分类为哪类现金流的流出。 TPPC=£483，contributions=£693，两者之间的差异是£210。 正常情况所有当年的contribution会计都处理为CFO流出，但在分析师的观点中，PPC<contribution，相当于overcontribution，多打的钱视为repayment of borrowing，因此应该归为CFF的流出，而不是CFO的流出。因此CFF调减，CFO调增。 请问不管是TPPC大于或者小于contribution，都属于financing activity？

2022-02-01 18:55 1 · 回答