开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

@_@ · 2020年09月02日

问一道题:NO.PZ2016012102000059 [ CFA I ]

问题如下:

Using the following information, what is the firm's cash flow from operations:

选项:

A.

$170,000.

B.

$249,000.

C.

$255,000.

解释:

CFO=Net income - profits from sale of equipment + depreciation - △AR - △inventories + △AP + △ wages payable + △ deferred tax liabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.

The profit on the sale of equipment should be subtracted from net income because this transaction is classified as investing, not operating.

老师最后一项profit不一定是现金流吧,只是损益表里面全责发生制的一个内容,为什么要当做cfi的现金流处理呢

1 个答案

Olive_品职助教 · 2020年09月03日

嗨,努力学习的PZer你好:


这道题用的是间接法计算CFO,从NI开始调整, 调整non cash,non operating的项目,以及B.S中会影响CFO的项目。

non cash,non operating的项目都是损益表里的项目,不是现金流。profits from sale of equipment 就是调整的non-opearting 项目,要从NI里面把这项剔除掉。


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


  • 1

    回答
  • 0

    关注
  • 561

    浏览
相关问题

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据,可以判断应该用间接法计算。从NI出发,需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital(AR、inventory、AP)题目表格中的数据有损益表数据,有资产负债表的数据,也有现金流量表中的数据等,我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动,不是经营活动,所以在计算operating CF时,销售设备产生的利润应从净利润中剔除。 老师,跟这道题对比看一下,为什么一个卖设备就从NI里面扣,另一个就不扣呢?No.PZ2016012102000060 (选择题)

2024-08-02 15:59 1 · 回答

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据,可以判断应该用间接法计算。从NI出发,需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital(AR、inventory、AP)题目表格中的数据有损益表数据,有资产负债表的数据,也有现金流量表中的数据等,我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动,不是经营活动,所以在计算operating CF时,销售设备产生的利润应从净利润中剔除。 我有点不能理解,为什么t和wage这个两项也计算在里面吗?这两项不是在直接法计算的时候,才需要考虑吗?

2024-05-10 09:59 1 · 回答

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据,可以判断应该用间接法计算。从NI出发,需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital(AR、inventory、AP)题目表格中的数据有损益表数据,有资产负债表的数据,也有现金流量表中的数据等,我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动,不是经营活动,所以在计算operating CF时,销售设备产生的利润应从净利润中剔除。 您好,我知道CFO 比较完整的公式就是“CFO=Net income - profits from sale of equipment+loss of sale of equipments + preciation + amortization - △- △inventories + △+ △ wages payable + △ ferretliabilities 。我是想问资产负债表中,我们需要调整的 Invent WP L科目以外,还会有哪些科目要调整吗、以防遇到其他不常见的科目?例如应付利息,A?还有哪些?

2024-04-20 12:04 1 · 回答

NO.PZ2016012102000059 问题如下 Using the following information, whis the firm's cash flow from operations: A.$170,000. B.$249,000. C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据,可以判断应该用间接法计算。从NI出发,需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital(AR、inventory、AP)题目表格中的数据有损益表数据,有资产负债表的数据,也有现金流量表中的数据等,我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动,不是经营活动,所以在计算operating CF时,销售设备产生的利润应从净利润中剔除。 为什么这里的递延所得税负债也要调

2024-02-29 21:38 1 · 回答

NO.PZ2016012102000059问题如下Using the following information, whis the firm's cash flow from operations:A.$170,000.B.$249,000.C.$255,000. CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.The profit on the sale of equipment shoulsubtractefrom net income because this transaction is classifieinvesting, not operating.考点opearting cash flow的计算计算CFO有直接法和间接法两种方法。根据题目数据,可以判断应该用间接法计算。从NI出发,需要调整①损益表中的Non-cash items和non-operating items②资产负债表中net changes in working capital(AR、inventory、AP)题目表格中的数据有损益表数据,有资产负债表的数据,也有现金流量表中的数据等,我们要从中挑选我们所需要的的调整项目。 CFO=Net income - profits from sale of equipment + preciation - △- △inventories + △+ △ wages payable + △ ferretliabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000. 由于销售资产相关的交易属于投资活动,不是经营活动,所以在计算operating CF时,销售设备产生的利润应从净利润中剔除。 有一题是直接NI+p+loss,就是不管其他的变化,为什么呢,有什么区别

2023-07-08 18:19 1 · 回答