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CC · 2023年06月25日

M2 分析师观点 CFO CFF流出流入

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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=£483contributions=£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?

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