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max · 2019年01月16日

问一道题:NO.PZ2017102901000036 [ CFA I ]

请问以下解法是否正确:37—16—(40—36)—(19—22)+(12—14)—6—2—4=6

问题如下图:

选项:

A.

B.

C.

解释:

2 个答案
已采纳答案

竹子 · 2019年01月18日

你这个过程本质是想用间接法来求,但实际上又不是纯粹的间接法。因为后面-6-2-4是直接法的现金流,在间接法中是没有的。

 

计算数字没问题(因为无论是间接法和直接法,实际结果是一样的),但思路有点问题,这一题应该用直接法,而不是间接法。

 

蓝莓囡囡骑士 · 2019年02月25日

请问 怎么通过题目 分辨 间接 直接

竹子 · 2019年02月25日

对知识点熟悉的话,看到第一二行的条件,分别给出了工资费用、利息费用和所得税费用,就应该能看出是用直接法计算了。因为只有直接法才是分别给出每一项的现金流情况。

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