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婧婧Maggie · 2024年12月15日

c为什么不对,不是增加cash flow provided by operations吗

NO.PZ2023081403000127

问题如下:

Q. Which technique most likely increases the cash flow provided by operations?

选项:

A.Stretching the accounts payable credit period B.Applying all non-cash discount amortization against interest capitalized C.Shifting classification of interest paid from financing to operating cash flows

解释:

A is correct. Managers can temporarily show a higher cash flow from operations by stretching the accounts payable credit period. In other words, the managers delay payments until the next accounting period. Applying all non-cash discount amortization against interest capitalized causes reported interest expenses and operating cash outflow to be higher, resulting in a lower cash flow provided by operations. Shifting the classification of interest paid from financing to operating cash flows lowers the cash flow provided by operations.

 Which technique most likely increases the cash flow provided by operations?

1 个答案

王园圆_品职助教 · 2024年12月15日

同学你好,interest paid from financing是指公司为了融资支付的利息费用的现金支出,也就是一种现金流出——现金流出是会导致剩下的净现金流变小而不是变大的

题目要求的是能够增加经营性现金流的剩下的净额的选项,C选项把这笔现金流出转移到CFO里面,只会导致CFO的现金流出更多,最后剩下的净的CFO余额更小

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