问题如下:
Company A reported net income of $56 million. Based upon the following balance sheets (in $millions),what's the amount of net financing cash flows in 2017? Assume dividends paid are classified as CFF.
选项:
A.$24 million.
B.$25 million.
C.$26 million.
解释:
A is correct. CFF inflow=(55-50)+(100-80)=25
REB+NI-Div paid=REE,95+56-Div paid=150, Div paid=1
Net CFF=25-1=24
我理解公司发股票融资是发行时拿到的是一级市场的cf inflow,后面的additional 与股价涨跌与公司融资没关系呀,他又没卖
所以这一年的cf inflow就是期初的50m 麻烦帮我看下理解错在哪啦?