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H. · 2020年05月28日

问一道题:NO.PZ2016012102000180 [ CFA I ]

问题如下:

Here is a table describes two firms that are almost same expect interest received and dividends paid. Which of them will have lower CFOand lower CFF( Both of them use U.S. GAAP)?

选项:

      CFF     CFO


A.

Firm A and Firm B.

B.

Firm B and Firm B.

C.

Firm B and Firm A.

解释:

B is correct.

The lower interest received will lower the CFO and the higher dividends paid will lower the CFF, so B is correct.

请问题目的same expect int received和div paid什么意思?是什么相同?和题目的higher lower有什么关系?题目没有看懂,麻烦解答一下。

1 个答案

Olive_品职助教 · 2020年05月29日

嗨,努力学习的PZer你好:


题目说almost相同,但是肯定还是有区别的,表格里就是表明了两个公司这两个项目高低的区别。为了表述更明确一些,我稍微修改了一下题干的表述,不过对解题影响不大,这道题考的就是美国准则下 interest received 和 dividends paid 属于哪类现金流。


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