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Rhea_y · 2020年01月15日

问一道题:NO.PZ201809170300000102

* 问题详情,请 查看题干

问题如下:

Which non-cash transaction should be subtracted from net income in arriving at Company A’s FCFE?

选项:

A.

Transaction 1.

B.

Transaction 2.

C.

Transaction 3.

解释:

C is correct. The applicable non-cash adjustments to net income in arriving at FCFE are as follows:

In the case of Transaction 1, a loss reduces net income and thus must be added back in arriving at FCFE. Similarly, an impairment of intangibles (Transaction 2) reduces net income and thus must be added back in arriving at FCFE.

Transaction 3 (reversal of a restructuring charge) would increase net income and thus must be subtracted in arriving at FCFE.

重组产生的亏损应该added吧?为什么是从NI里减去

1 个答案

maggie_品职助教 · 2020年01月16日

嗨,爱思考的PZer你好:


注意这里是reversal of restructuring charge,重组费用的转回即非现金收入,因此要减掉。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!