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Tse0507 · 2019年03月31日

问一道题:NO.PZ2017102901000035

问题如下图:

    

选项:

A.

B.

C.

解释:


麻烦请解释一下三个选项为什么正确/错误,谢谢

3 个答案

Olive_品职助教 · 2019年04月10日

不好意思之前对C选项的解释有点问题,更正一下,C是资产负债表项的调整(也就是图中的Balance Sheet items),因为DTL是负债,按照公式,负债的increase要加上,所以本题C选项是负债的decrease,需要减去。加油

Olive_品职助教 · 2019年04月01日

NI是会计记账的一个数字,CFO是实际的经营性现金流,都算是企业的经营成果,但是二者有些差别,我们要把这些差别消除掉。我们是要从NI推出CFO,但是NI是一个被non-operating科目影响过的结果,就像被污水污染了的河流一样,我们想要一个没有被non-operating科目影响的NI,就像把河流还原到没有被污染前的样子,就要把non-operating带来的对NI的影响消除掉,就要把原来从NI中减掉的部分加回,并且把原来包含在NI中的部分减掉。

Olive_品职助教 · 2019年04月01日

同学你好,题目问的是使用间接法计算CFO时,哪个是NI后的加项。A选项是non-operating gains,需要减去,B是non-operating loss,需要加上,C是non-cash gains,需要减去。加油

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