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我又想你了 · 2024年10月07日

计算器如果用CF那行怎么按?

NO.PZ2024011002000102

问题如下:

Assume U.S. GAAP applies unless otherwise noted. At the beginning of the year, a lessee company enters into a new lease agreement that is correctly classified as a finance lease, with the following terms:


With respect tothe effect of the lease on the company’s financial statements in the first yearof the lease, which of the following is most accurate? The reduction in thecompany’s:

选项:

A.Pretax income is $72,096.

B.Cash flow from financing is $56,742.

C.Cash flow from operations is $72,096.

解释:

The present value of the lease is $360,477.62. (n = 5, I = 12%, PMT = $100,000) 12% of the original PV is $43,257.31 and represents the interest component of the payment in the first year. The difference between the annual payment and the interest is the amortization of the lease obligation included in cash flow from financing. $100,000 – 43,257.31 = $56,742.69. Depreciation is $360,477.62 / 5 or $72,095.52 so the total reduction in pretax income would be interest plus depreciation or $115,352.83. Cash flow from operations would be reduced by the amount of the interest only because the depreciation would be added back to determine cash flow from operations.

请问老师,能用CF那行嘛?顺序是什么呢?

1 个答案

王园圆_品职助教 · 2024年10月07日

同学你好,CF那一行是用来计算每一期现金流都不一样的时候的所有现金流的折现值的

这道题要计算lease payment的PV,问题是每一期payment都是100000,是一样的,没有必要用CF键啊,你用解析说的"n = 5, I = 12%, PMT = $100,000" 然后 CPT PV,就可以得到lease payment的PV哦


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