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aileen20180623 · 2024年03月20日

这题

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202401310100000104

问题如下：

The cash outflow recognized by Kensington in cash flows from operating activities for the year ended 31 December 20X1 is closest to:

选项：

A.

228

B.

693

C.

1,322

解释：

B is correct. Employers’ plan contributions are cash outflows in operating activities.

这都啥知识点啊。

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1 个答案

王园圆_品职助教 · 2024年03月21日

同学你好， 这道题就是判断DB plan中真正公司现金流出涉及的是哪个科目

请看以下讲义截图黄色部分就是对应的知识点


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