Pina · 2020年05月02日
问题如下：
Analyst also collected the cash flow information about PZ company in the following table:
Please calculate the cash-flow-based accruals ratio in 2018 is closet to:
选项：
A.10.5%.
B.9.95%.
C.10.93%.
解释：
C is correct.
考点：cash-flow-based accruals ratio
解析：
The cash-flow-based accruals ratio = [NI – (CFO + CFI)]/(Average NOA) = [3560 – (8850– 9880)]/42000 = 10.93%.
老师好 为什么这里除以average NOA不是（40530+42000）/2？ 谢谢。
NO.PZ2018111303000089 问题如下 Analyst also collectethe cash flow information about PZ company in the following table:Please calculate the cash-flow-baseaccruals ratio in 2018 is closet to: A.10.5%. B.9.95%. C.10.93%. C is correct.考点cash-flow-baseaccruals ratio解析The cash-flow-baseaccruals ratio = [NI – (CFO + CFI)]/(Average NO= [3560 – (8850– 9880)]/42000 = 10.93%. cash flow baseaccruals ratio 这个在现在的讲义中出现过么。。我看提问也都是几年前的了。。
NO.PZ2018111303000089 问题如下 Analyst also collectethe cash flow information about PZ company in the following table:Please calculate the cash-flow-baseaccruals ratio in 2018 is closet to: A.10.5%. B.9.95%. C.10.93%. C is correct.考点cash-flow-baseaccruals ratio解析The cash-flow-baseaccruals ratio = [NI – (CFO + CFI)]/(Average NO= [3560 – (8850– 9880)]/42000 = 10.93%. The cash-flow-baseaccurals ratio = [NI-(CFO+CFI)] / (Average NO 这个指标越低越好，但是CFF为啥不用，财报公式太多了，背不下来咋办，哪些公式需要背诵？
NO.PZ2018111303000089 答案中这里的CFI为什么是负号，题目中是怎么体现出来的？
NO.PZ2018111303000089 如题
NO.PZ2018111303000089 其实关于减去一个负的CFI怎么理解呢？
