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ZJZJ · 2024年07月02日

inflow va outflow

  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.

Employee contribution 为何是cash outflow? 不应该是inflow吗


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1 个答案

王园圆_品职助教 · 2024年07月02日

同学你好，你再仔细看下题目呢，题目写的是employer contribution而不是 employee

而且一般养老金计划都是雇主每期往养老金计划里投钱进去，一般员工是不要求也去往里投钱的呢

然后，你要注意，题目问的是Kensington 这个公司的经营性现金流怎么变化——就像上面助教写的，每一期公司会向养老金计划来contribute一些资金进去从而满足日益变大的对员工的养老金偿付义务，所以对公司来说是每一期在花钱出去，而不是收钱进来，所以是现金流出而非流入

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