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小可爱和大灰狼 · 2020年11月29日

问一道题:NO.PZ2018062018000033 [ CFA I ]

问题如下:

Compared to direct method, reporting the operating cash flow using indirect method can:

选项:

A.

be more costly

B.

disclose major classes of gross cash receipts and gross cash payments

C.

reflects a forecasting approach

解释:

C is correct. Indirect method can reflects a forecasting approach and be less costly.

老师,看了关于c的回答,意思是损益表的一些科目是可以预测但资产负债表不好预测?
1 个答案

纠纠_品职答疑助手 · 2020年11月30日

嗨,爱思考的PZer你好:


间接法是从NI出发根据, 再根据BS 科目的变动(如AR/AP, Fixed asset),计算CFO的。

所以如果做预测的话比较好做,只要资产负债表和利润表出来了CFO就算出来了。

直接法是现实交易中一笔笔加起来的,所以并不适合做预测。


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