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?