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?