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王10 · 2024年01月07日

这样计算对吗

NO.PZ2023081403000050

问题如下:

Q. In 2018, a company using US GAAP made cash payments of USD6 million for salaries, USD2 million for interest expense, and USD4 million for income taxes. Additional information for the company is provided in the Exhibit 1:

Exhibit 1:

Cash Payments

Based only on the information in Exhibit 1, the company’s operating cash flow for 2018 is closest to:

选项:

A.USD6 million.

B.USD10 million.

C.USD14 million.

解释:

A is correct.

Operating cash flows = Cash received from customers – (Cash paid to suppliers + Cash paid to employees + Cash paid for other operating expenses + Cash paid for interest + Cash paid for income taxes)Cash received from customers = Revenue + Decrease in accounts receivable= USD37 + USD3 = USD40 millionCash paid to suppliers = Cost of goods sold + Increase in inventory + Decrease in accounts payable= USD16 + USD4 + USD2 = USD22 million

Therefore, the company’s operating cash flow = USD40 – USD22 – Cash paid for salaries – Cash paid for interest – Cash paid for taxes = USD40 – USD22 – USD6 – USD2 – USD4 = USD6 million.

2018 NI 🟰 37-16-6-2-4=9


CFO🟰 NI+NCC+变动的AP—变动的AR-变动的inv

🟰9+0-2+3-4

=6

1 个答案

王园圆_品职助教 · 2024年01月08日

同学你好,你的做法本质是间接法计算CFO

你第一步是计算NI,但是要注意,本题题干给的是“ cash payments of USD6 million for salaries, USD2 million for interest expense, and USD4 million for income taxes.”cash payments和实际计入I/S表的费用很多时候是不同的——举个例子,可能公司的interest expense本期记录的是5million,但实际只支付了2 million的现金

本题你之所以能够算对,可能是题目在设置的时候没有特意把费用和现金支付的金额做差异化。但是实际操作中和考试的时候,这种两者正好相同的可能性非常的小

既然题目给的就是revenue而不是NI,题目想要考察的就是直接法计算CFO而非间接法,建议同学还是用直接法来计算这类题目会更保险

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