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kinman · 2024年04月08日

如题

NO.PZ2024030503000031

问题如下:

Question
An analyst gathers the following information from a company’s current financial statements:

Cash Flow Statement for Year Ended 31 December ($ millions)

Income Statement for Year Ended 31 December ($ millions)

If the company uses the direct method to prepare its cash flow statement, the cash paid to suppliers (in $ millions) will be closest to:

选项:

A.12,334.00 B.13,328.00 C.12,536.00

解释:

Solution
  1. Incorrect. This answer reverses the direction for A/P and inventory

  2. Correct. The cash paid to suppliers is calculated as follows:

  3. Incorrect. This answer ignores inventory

    Analyzing Statements of Cash Flows I

    • demonstrate the conversion of cash flows from the indirect to direct method

不是 -12831-(-792)+295吗

1 个答案

王园圆_品职助教 · 2024年04月08日

同学你好,本题第一个表格给的是CFO本身的间接法,你要看懂里面的正负号含义才行啊

你看这里面折旧是正数,代表的是导致NI向CFO调整的时候应该增加的金额——由此推断,这里的正数代表的就是现金流入,负数就是现金流出

所以这里的inventory change用负数表示,代表的是由于买入存货本期多花了792M

同理这里的应付账款是正数,就代表确实由于少付供应商钱而获得了现金流入

所以在直接法求cash paid to supplier的时候,就应该是-12831 - 792 +295

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