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单 · 2024年10月07日

负债增加前面为什么是减号

NO.PZ2024011002000037

问题如下:

Assume U.S. GAAP applies unless otherwise noted. An analyst gathered the following information from a company’s 2005 financial statements ($ millions):


The company declared and paid cash dividends of $10 million in 2005 and recorded depreciation expense in the amount of $25 million for 2005. The company’s 2005 cash flow from operations ($ millions) was closest to

选项:

A.25 B.35 C.45

解释:

Net income (NI) for 2005 can be computed as the change in retained earnings, $25, plus the dividends paid in 2005, $10. NI can also be calculated from the formula: beginning retained earnings + NI — dividends paid = ending retained earnings. Depreciation of $25 would be added back to net income while the increases in accounts receivable, $5, and in inventory, $3, would be subtracted from net income because they are uses of cash. The decrease in accounts payable is also a use of cash and, therefore, a subtraction from net income. Thus, cash flow from operations for 2005 is $25 + $10 + $25 — $5 — $3 — $7 = $45 ($ millions).

老师请问,资产的增加是需要用现金买的,所以现金流流出增加,前面用加号,那负债的增加怎么理解呢?还有wages payable 那种情况怎么理解?

2 个答案

王园圆_品职助教 · 2024年10月08日

同学你好,你”,减资产的变化量,加负债的变化量,“这样直接记住公式也是可以的

请看以下讲义截图,老师确实提及过这种考虑方式

此时如果是负债,假设期末1000,期初900的负债,那就是1000-900=100,加上负债的变化量就是+100,即现金流增加100了

王园圆_品职助教 · 2024年10月07日

同学你好,资产的增加导致现金流出增加,所以是用负号 “-”啊——你再仔细看下解析?“while the increases in accounts receivable, $5, and in inventory, $3, would be subtracted from net income because they are uses of cash. ”——对应的是公式里面的-5和-3这两项

而负债的增加,就代表公司跟供货商获得了更多的融资,相当于是现金流入,此时应该用正号 “+”哦 accounts payable和wages payable 都是经营负债,都适用这个原理。但是本题2005年相较于2004年应付账款是下降的,不是上升的,所以相当于公司本期不仅没有跟供货商获得融资,还归还了更多的现金,所以是现金流出了,就是 “-”也就是解析公式里的 “-7”这一项


单 · 2024年10月08日

何老师上课我记得他说 ,减资产的变化量,加负债的变化量,这样想,应该是变化都在上升的情况下吧,资产变化量上升即资产增加所以现金流流出,前面是负号

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