NO.PZ2023020602000201
问题如下:
Which of the following will most likely increase a company’s operating cash flow? An increase in:选项:
A.days sales payable (DSP). B.gains on the sale of long-term assets. C.use of operating leases versus financing leases.解释:
An increase in the days sales payable would indicate the company is stretching out its payables, which would increase the cash from operations.融资租赁中,Lease income 只有一利息部分计入CFO,本金归还是计入CFI的。而经营租赁是全部计入CFO,当然是增加了CFO呀,为什么不选C.