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SEVEN澤🐻 · 2024年06月03日

老师好,可否解释一下这题

NO.PZ2024011002000034

问题如下:

A company using IFRS reports its interest payments on long-term debt as a financing activity. If the company reported under US GAAP, the most likely effect would be a:

选项:

A.higher cash flow from operations. B.lower cash flow from investing activities. C.higher cash flow from financing activities.

解释:

Interest payments can be reported either as operating or financing cash flow under IFRS, but they can be reported only as operating cash flow under US GAAP. The interest payment was originally reported as financing activity under IFRS, but under US GAAP it would be an operating activity. Therefore, under US GAAP, cash flow from financing activities would be higher and operating cash flows lower by the same amount.

我原本的理解是,在国际准则下,interest payment 可记在 CFO 或 CFF下,题中显示记在CFF下。但美国准则下,只是记在CFO下,因此反映出来的是 美国准则的CFO会更高,所以选A。

1 个答案

lynn_品职助教 · 2024年06月04日

嗨,从没放弃的小努力你好:


原本的理解是,在国际准则下,interest payment 可记在 CFO 或 CFF下,题中显示记在CFF下。但美国准则下,只是记在CFO下,因此反映出来的是 美国准则的CFO会更高,所以选A。


同学前面都是对的,就是忽略了现金流的方向。这题考察CF的分类。interest payment 在IFRS下可以算作CFO或者CFF的流出,但是在USGAAP下只能算作CFO。


这道题题干说这家公司遵循IFRS,把interest payment归类为CFF了,如果在USGAAP下,跟现在的报表相比有什么影响。


在USGAAP下只能算作CFO流出,所以CFO减少了,CFF相反增加了。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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