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chyje2007 · 2018年07月10日

问一道题:NO.PZ2017102901000035 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

an addition to net income是什么意思?为什么不选c

2 个答案

品职辅导员_小明 · 2018年07月12日

B选项是非经营活动,比如偿还了100,这是CFF,但这东西值90,我用100还的,就有一个LOSS 10,LOSS本身不是现金流的概念,所以要加回来。

品职辅导员_小明 · 2018年07月10日

这里问的是间接法求CFO时,应该在NI的基础上加下列哪一项

C 选项,根据我们的规则 -资产的改变量;+负债的改变量可知,应该 扣除

chyje2007 · 2018年07月11日

那b选项也是负债改变量为什么算

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