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一只可爱的猪 · 2020年02月23日

问一道题:NO.PZ2016012102000023

问题如下:

For nonfinancial firms, which of the following statements is most accurate?

选项:

A.

Interest expense is included in the operating expense, while depreciation expense is not.

B.

Depreciation expense is included in the operating expense, while interest expense is not.

C.

Both depreciation expense and interest expense are included in the operating expense.

解释:

B is correct.

Interest expense is a financing cost, so it is not in the operating expenses. Depreciation expense is included in the operating expenses.

老师,interset paid不是应该算CFO吗?如果这道题改成cash flow,选CFO对吗

2 个答案

王园圆_品职助教 · 2022年11月16日

嗨,努力学习的PZer你好:


同学你好,请看以下讲义截图(黄色框框)

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

Olive_品职助教 · 2020年02月24日

嗨,从没放弃的小努力你好:


operating expense和CFO不是一个东西,前者是营业费用,是跟主营业务相关的费用,是损益表上的数字,后者是现金流概念,是现金流量表数字。不要混淆。


-------------------------------
加油吧,让我们一起遇见更好的自己!


jay1180 · 2022年11月16日

所以interest expense算不算cfo啊

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