momo · 2024年02月14日
NO.PZ2024011002000041
问题如下：
Interest payable decreased during a company’s fiscal year. Compared with the amount of cash interest payments made, interest expense is most likely.选项：
A.lower. B.higher. C.the same.解释：
If the interest payable decreases during the year, then the interest expense on an accrual basis will be lower than the amount of cash interest payments. The cash paid would be the full amount of the expense plus the amounts paid to reduce the interest payable. For example:
能解释下吗
lynn_品职助教 · 2024年02月14日
嗨，爱思考的PZer你好：
请看以下讲义截图，本题考察的就是截图中黄色部分的公式
原理就是BASE法则期初的interest payable + 本期新确认的interest expense - interest paid in cash = 期末的interest payable，所以就是-interest paid in cash = -interest expense + Δinterest payables
本题说了interest payable下降了，所以Δ interest payable是负数，所以可以由上面粉色公式得出，interest paid in cash的绝对值金额是大于interest expenses 的绝对值的
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2024011002000041问题如下Interest payable creasering a company’s fiscyear. Comparewith the amount of cash interest payments ma, interest expense is most likely.A.lower.B.higher.C.the same. If the interest payable creases ring the year, then the interest expense on accrubasis will lower ththe amount of cash interest payments. The cash paiwoulthe full amount of the expense plus the amounts paito rethe interest payable. For example: 这题我做错了三遍，是我没搞明白原理。根据公式- interest pai-interest expense+^interest payable,变形一下，interest expense-interest pai^interest payable，现在^interest payable变小了，所以interest expense相对于interest pai小了，感觉这样理解有些牵强，有没有更直观一些的例子什么的。谢谢助教。
NO.PZ2024011002000041 问题如下 Interest payable creasering a company’s fiscyear. Comparewith the amount of cash interest payments ma, interest expense is most likely. A.lower. B.higher. C.the same. If the interest payable creases ring the year, then the interest expense on accrubasis will lower ththe amount of cash interest payments. The cash paiwoulthe full amount of the expense plus the amounts paito rethe interest payable. For example: 请问解析怎么理解，为什么crease了要+12？另外这道题目到底想要问什么呢？
