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Caren · 2020年09月11日

问一道题:NO.PZ2017102901000035 [ CFA I ]

C是负债,负债减少说明已经还钱了。所以应该把C项加回来啊?为什么C不对?

问题如下图:

选项:

A.

B.

C.

解释:

2 个答案

纠纠_品职答疑助手 · 2020年09月15日

还钱不是代表利润少。

Net income和还钱没有关系。是B/S 银行存款和AP之间的转换。

同学把现金流和Net income之间的关系搞混了。

eg A同学第一天从B同学处处要了100块东西,没付B同学钱,当天按照200块钱卖掉。

第一天CFO = 200,利润100。 AP 100块钱

第二天A 同学没有营业,利润是0, 换了 B同学100块钱 AP = 0。 CFO = -100

所以我们发现第二天债务减少了100,所以现金流-100 = 利润 0 - 利润减少的100 =-100

 

纠纠_品职答疑助手 · 2020年09月14日

负债减少,说明还钱了,所以运营现金流是减少的,要在原来的基础上减去而不是加回来,所以C是不正确的。

Caren · 2020年09月15日

还是无法理解。这个负债减少,说明已经还钱了,这事儿是在得出Net income之前就已经被扣除掉了的吧?

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