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ditto · 2024年10月08日

这题加减的方向不太明白

NO.PZ2023081403000055

问题如下:

Q. Golden Cumulus Corp., a commodities trading company, reported interest expense of USD19 million and taxes of USD6 million. Interest payable increased by USD3 million, and taxes payable decreased by USD4 million over the period. How much cash did the company pay for interest and taxes?

选项:

A.USD22 million for interest and USD10 million for taxes

B.USD16 million for interest and USD2 million for taxes

C.USD16 million for interest and USD10 million for taxes

解释:

C is correct. Interest expense of USD19 million less the increase in interest payable of USD3 million equals interest paid of USD16 million. Tax expense of USD6 million plus the decrease in taxes payable of USD4 million equals taxes paid of USD10 million.

1. 这个是什么表上的科目,这题出在cf课后,但是初始值是bs表科目吧 2. increase 和 decrease by 有介词by是指发生额吗。如果是发生额的意思没有看懂原答案解析。

1 个答案

王园圆_品职助教 · 2024年10月08日

同学你好,1.”reported interest expense of USD19 million and taxes of USD6 million.“这里说的是I/S表的利息费用和income tax expense这两个科目;” Interest payable increased by USD3 million, and taxes payable decreased by USD4 million over the period. “是说的B/S表的应付利息和应付税费这两个短期经营性负债科目

2.increase by和decrease byd都是说增加了xxx或下降了xxx,而不是该科目本身的余额是多少的意思

本题考察的是以下讲义截图黄色部分的公式

-interest paid = -19 + 3 =-16

- tax paid = -6 + (-4) = -10

所以选A