减值回转不会影响税收吗?如果EBIT增加税收也增加,CFO减少
问题如下图:
选项:
A.
B.
C.
解释:
NO.PZ2016012102000194 问题如下 Whiof the following measures woulleast effective to increase the CFO? A.Reverse the impairment anrecognize a gain. B.Lessee change the accounting methofrom operating lease to financilease. C.Capitalizethe researanvelopment expenses. A is correct.Capitalizing expense or altering operating lease to a financilease will both reCFO's cash outflow, then increase CFO.Reverse the impairment anrecognize a gain cincrease the net income but have no effeon CFO.考点 CFO 将一笔费用资本化,会导致原应计入CFO的费用,变为CFI,因此净CFO会增加。同样的,将经营租赁转变成融资租赁,从现金流来说,付出的现金都是lease payments,只不过在operating lease里,将租金的支出都归为CFO,但在fianlease里,只有利息的部分才是CFO( 美国准则),负债减少的部分为CFF。所以,调整租赁模式后,CFO更高。转回减值而确认的收益,可以增加净收入,但由于不涉及现金流入流出,不影响CFO。 可是由于回转确认了gain,增加了账面收入,也就变相提高了要交的税,提高了CFO流出,这么考虑好像A也能降低CFO
NO.PZ2016012102000194 问题如下 Whiof the following measures woulleast effective to increase the CFO? A.Reverse the impairment anrecognize a gain. B.Lessee change the accounting methofrom operating lease to financilease. C.Capitalizethe researanvelopment expenses. A is correct.Capitalizing expense or altering operating lease to a financilease will both reCFO's cash outflow, then increase CFO.Reverse the impairment anrecognize a gain cincrease the net income but have no effeon CFO.考点 CFO 将一笔费用资本化,会导致原应计入CFO的费用,变为CFI,因此净CFO会增加。同样的,将经营租赁转变成融资租赁,从现金流来说,付出的现金都是lease payments,只不过在operating lease里,将租金的支出都归为CFO,但在fianlease里,只有利息的部分才是CFO( 美国准则),负债减少的部分为CFF。所以,调整租赁模式后,CFO更高。转回减值而确认的收益,可以增加净收入,但由于不涉及现金流入流出,不影响CFO。 RT
B怎么是增加cff呢,投资流出是减少cff啊
请问为何C不对?另外,A就算减值不影响现金流,但是确认收入确实会增加cfo呀,为何选A呢?谢谢老师
值的回转属于非现金活动,改变这个数字不会影响CFo可以再一下吗?