为什么要加上Pre paide expense?-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

为什么要加上Pre paide expense?

NO.PZ2023090505000014

问题如下：

Consider the following balance sheet for an issuer:

The issuer’s net working capital is closest to:

选项：

−500.

380.

500.

解释：

B is correct. Net working capital is defined as:

A is incorrect, because cash, marketable securities, and short-term debt are mistakenly included in the calculation, resulting in the calculation of total working capital instead of net working capital.

C is incorrect, because cash and marketable securities are mistakenly included in the calculation.

为什么neT CA里面要加上Pre paide expense

嗨，从没放弃的小努力你好：

首先，计算 net working capital 时，基础是流动资产 current asset 减去流动负债 current liabilities

资产端，不包含 PP&E 和无形资产，因为这两项不属于流动资产

所以流动资产只涉及表格的前五项

其次，之所以叫 net working capital 而不是传统的 total working capital

是要在后者的基础上，又分别对被减数和减数做了精简

剔除了和投资行为、融资行为相关的科目，只保留了和经营行为相关的科目

被减数 current asset，剔除了投资行为相关的科目（cash 和 marketable securities）

减数 current liabilities，剔除了融资行为相关的科目（short-term debt）

prepaid expenses 预付费用，是公司提前支付的钱，例如厂房设备租金等等

属于和经营行为相关的流动资产

所以在被减数里是保留的科目

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

为什么要加上Pre paide expense?

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