NO.PZ2024011002000033
问题如下:
If a nonfinancial company securitizes its accounts receivables for less than their book value, the most likely effect on the financial statements is to increase:选项:
A.net income. B.cash from operations. C.cash from financing activities.解释:
The securitization of accounts receivables for less than book value would result in a loss on the income statement, but an increase in the cash from operations, reflecting the proceeds received.我虽然选对了但是不确定自己理解的对不对,因为看之前解释的回答也很迷惑。。
我理解的securitise accounts receivables是指把accounts receivables卖出去给spe,所以原公司cfo增加,但是因为后续是spe再发债,所以并不会影响原公司的cff