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SYc · 2024年02月29日

addition to net income是什么意思

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.

addition to net income是什么意思

1 个答案

lynn_品职助教 · 2024年03月01日

嗨,努力学习的PZer你好:


这道题目的知识点是考如何用Indirect method(间接法)求CFO。


用间接法就是从NI开始,加或减一些数字到CFO,addition to net income就是要加上的。


A是说购买资产获得收益,属于间接法里面的 non operating item。


所以这个是要扣除的,因为A 是gain,把gain刨除掉,就是在net income 上减少一块,和题目的中的(addition to net income)的描述反了,所以不是。


B是偿还借款时候的损失,也是属于间接法里面的 non operating item, 因为是损失,扣掉以后是一个加项,所以是符合题干表述的。


C是减少DTL, 属于间接法里面的,+Increase in operating liability accounts (A/P)。所以也是要调走的,因为这里是减少,符号也是减号。

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