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Viola欧拉 · 2024年12月18日

这道题在考什么?为什么不选C?

NO.PZ2023081403000057

问题如下:

Q. One appropriate method of preparing a common-size cash flow statement is to show each line item:

选项:

A.of revenue and expense as a percentage of net revenue. B.on the cash flow statement as a percentage of net revenue. C.on the cash flow statement as a percentage of total cash outflows.

解释:

B is correct. An appropriate method to prepare a common-size cash flow statement is to show each line item on the cash flow statement as a percentage of net revenue. An alternative way to prepare a statement of cash flows is to show each item of cash inflow as a percentage of total inflows and each item of cash outflows as a percentage of total outflows.

如题,谢谢!

1 个答案

王园圆_品职助教 · 2024年12月18日

同学你好,请看以下讲义截图,本题考察的就是common-sized cash flow statement可以是以什么项目做分母来计算每一项科目的占比的

注意,所有的现金流量表科目都可以统一除以revenue作为分母来计算common-sized cash flow statement,但是如果是除以total cash outflow 或total cash inflow的时候,分子分母则必须保持一致,分子是outflow分母就除以total outflow;分子是inflow就除以total inflow,所以C选项的说法就不正确了,C相当于说每一项分子都可以统一除以outflow而不用区分分子的性质了