Ella · 2024年02月05日
NO.PZ2023020602000031
问题如下：
The following information for the current year is available for a company that prepares its financial statements in accordance with US GAAP.
The company's operating profit (in thousands) is
closest to:
选项：
A.$2,050.00 B.$2,300.00 C.$1,850.00解释：
解析
interest paid在US.GAAP下不是属于CFO的流出吗
王园圆_品职助教 · 2024年02月06日
同学你好，这道题问的是I/S表的operating income 也就是EBTI的计算，和CF/S 表没有关系的，而且interest expense和interest paid也是两个完全不同的概念，前者是费用，后者是真实的现金流出
在I/S表上，interest expense是属于融资类的费用，是operating income之后再扣除的，用来计算EBIT －interest ＝ EBT
而EBIT也就是operating income 则是计算的revenue - COGS -SG&A后的值，不考虑利息费用
Ella · 2024年02月06日
怎么知道operating profit是I/S表里的呢 课上好像没讲到这个名词
NO.PZ2023020602000031问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00B.$2,300.00C.$1,850.00 解析 operating revenue就是减去operating cost之后的吧
NO.PZ2023020602000031问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00B.$2,300.00C.$1,850.00 解析 我刚刚听了对应章节的基础班的课，好像没有看到这个知识点？Reconstructing expense
NO.PZ2023020602000031问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00B.$2,300.00C.$1,850.00 解析 如果是IFRS准则下，重组费用还需要扣除吗？
NO.PZ2023020602000031 问题如下 The following information for the current yeis available for a company thprepares its financistatements in accornwith US GAAP.The company's operating profit (in thousan) isclosest to: A.$2,050.00 B.$2,300.00 C.$1,850.00 解析 这个题的考点就是operating profit/income 包含了哪些对吧，除了revenue - COGS - SGA（other operation），就是要区分有一些课目，是不是被包含在other operating income里面的。然后像这些unusuitems 或者是scontinueoperations 不管在哪个准则下面 都是要单独列出来的对吗。
