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考拉女士 · 2020年03月04日

问一道题:NO.PZ2016012101000103 [ CFA I ]

问题如下:

Golden Cumulus Corp., a commodities trading company, reported interest expense of $19 million and taxes of $6 million. Interest payable increased by $3 million, and taxes payable decreased by $4 million over the period. How much cash did the company pay for interest and taxes?

选项:

A.

$22 million for interest and $10 million for taxes.

B.

$16 million for interest and $2 million for taxes.

C.

$16 million for interest and $10 million for taxes.

解释:

C is correct.

Interest expense of $19 million less the increase in interest payable of $3 million equals interest paid of $16 million. Tax expense of $6 million plus the decrease in taxes payable of $4 million equals taxes paid of $10 million.

解析:直接带公式即可,都是现金流的流出所以我们都加上负号。- Interests paid= = - interest expense + ΔInterest payables= -19+3= -16。- Tax paid= - income tax expense + Δtax payables= -6+(-4)= -10。

正负号的逻辑不是很能理解,可以通俗点讲一下吗?

1 个答案

纠纠_品职答疑助手 · 2020年03月05日

同学你好:

负号是流出,正号是流入。

利息费用和税是支出所以是出,所以是负号。

ΔInterest payables、 Δtax payables是欠人家的利息和税变化,欠人家的利息多了就是付的少,所以就是流入,正号。

本题,以利息为例,当期费用是19,但是今年多欠了人家3,说明我不但以前欠的没还,本期费用中还有3没给,所以实付=19-3=16。

加油!

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NO.PZ2016012101000103 问题如下 Goln Cumulus Corp., a commoties trang company, reporteinterest expense of $19 million antaxes of $6 million. Interest payable increase$3 million, antaxes payable crease$4 million over the perio How mucash the company pfor interest antaxes? A.$22 million for interest an$10 million for taxes. B.$16 million for interest an$2 million for taxes. C.$16 million for interest an$10 million for taxes. C is correct.Interest expense of $19 million less the increase in interest payable of $3 million equals interest paiof $16 million. Texpense of $6 million plus the crease in taxes payable of $4 million equals taxes paiof $10 million.解析直接代公式即可,都是现金流的流出所以我们都加上负号。- Interests pai = - interest expense + ΔInterest payables= -19+3= -16。- Tpai - income texpense + Δtpayables= -6+(-4)= -10。 本来税费6M,这个是支出的;但是后面税费降低了4M。那理论上,税费应该是6-4。即便按照现金流入或流出计算,也应该是-6+4=-2,为什么会这样?然后同样前面的expense也不理解。

2022-09-18 17:46 2 · 回答

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