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115833 · 2024年01月10日

支付利息才属于CFO,债务清偿应该属于CFF吧？债务清偿对于计算CFO没有影响吧，直接法计算CFO的公式没说要减去债务清偿。

  1. CFA I
  2. FRA

NO.PZ2023081403000047

问题如下：

Q. When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:

选项：

A.gain on the sale of an asset.

B.loss on the retirement of debt.

C.decrease in a deferred tax liability.

解释：

B is correct. An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.

支付利息才属于CFO,债务清偿应该属于CFF吧？债务清偿对于计算CFO没有影响吧，直接法计算CFO的公式没说要减去债务清偿。

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王园圆_品职助教 · 2024年01月11日

同学你好，这类英文专业词汇建议同学优先用Google或者being浏览器，直接英文语境下搜索相关解释，会更准确。毕竟很多英文词汇是比较难找到专业的中文解释的

老师上课举的例子其实才是考试中出现次数最多的，这个例题的例子其实反而比较特殊，所以同学不理解也很正常，不用担心，通过做题就可以了解了哦

王园圆_品职助教 · 2024年01月10日

同学你好，B选项不是债务清偿的意思呢

“loss on the retirement of debt.”的重点是loss，是指由于债务的到期产生的gain/loss——即由于公司购买的债券在收回本金的时候发生了亏损，这个投资亏损是需要计入I/S表的——投资有亏损本身属于CFI而非CFO（而不是同学理解的债务清偿活动，计入CFF），但是这个非经营导致的loss却导致了作为经营性现金流计算起点的NI变小了，这种变小不应该计入经营性活动，那就应该加回以反映真实的经营活动下的NI

以下附上 retirement of debt.网上的定义，同学也可以参考一下

115833 · 2024年01月11日

好吧，有道词典给我翻译的是债务偿还。老师，B选项其实说的就是间接法中的non-operating items，债务到期归还本金而产生的损失在这里加上。何老师上课只举了一个例子，处置固定资产的收益。

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