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ninalin · 2018年08月23日

问一道题:NO.PZ2017102901000035 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:




老师,+负债的改变量,那retirement of debt应该是负债吧?加上一个loss不是也是substraction吗?


2 个答案

蓝莓囡囡骑士 · 2019年02月25日

请问这个是什么知识点啊

品职辅导员_小明 · 2018年08月23日

赎回债券或者偿还债券的loss,这一项也包含在NI里,但不属于CFO,也要剔除,这里是loss,所以要”加回“

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