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不拉不拉123 · 2019年10月16日

问一道题：NO.PZ2018062004000104 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C. Dividend 是CFF为什么还要减去，这里求的不是CFO 吗。

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1 个答案

Olive_品职助教 · 2019年10月17日

同学你好，这道题考查的是BASE法则的运用。

CFO要从NI开始计算，题目没有直接给NI，需要我们自己求一下，NI是通过BASE法则计算出来的：期初的RE+本期NI-本期dividend=期末RE，期初期末的RE都有，dividend也给了，只有NI是未知，所以可以得到NI=23。

得到NI之后，我们就可以正常按照间接法求CFO的计算方法来计算CFO了，也就是说涉及到dividend的地方只是为了求NI，跟CFO的计算没关系。加油

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