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王思祺 · 2019年08月06日

问一道题：NO.PZ2018062004000104

  1. CFA I
  2. FRA

问题如下图：

    

选项：

A.

B.

C.

解释：


老师您好，请问这里加上impairment是因为“+Non-cash expense”吗 

上面提到的算CFI是用什么意思呀

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2 个答案

Kiko_品职助教 · 2022年02月07日

嗨，努力学习的PZer你好：


是的，减值是不涉及现金流的。因为我们这里是从NI开始算CFO，NI里面我们是把折旧减值费用扣减掉了，所以算CFO的时候我们需要加上去。你再体会一下哈~

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Olive_品职助教 · 2019年08月07日

同学你好，是的，折旧减值这些都是non-cash charge，不知道你说的“上面提到的算CFI”是指的什么，没有在这道题里看到，能不能具体说一下是哪里啊谢谢啦

菲嫣 · 2022年02月07日

请问下，折旧减值费用为什么要计算进入CFO，个人理解，减值应该不涉及现金流的，因此不体现在现金流量表里

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