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毛线 · 2021年02月10日

请问老师:loss on retirement of debt属于non-operating item 能举个例子吗?看答案有点不理解

NO.PZ2017102901000035

问题如下:

When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:

选项:

A.

gain on the sale of an asset.

B.

loss on the retirement of debt.

C.

decrease in a deferred tax liability.

解释:

B is correct.

An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.

loss on retirement of debt属于non-operating item 能举个例子吗?看答案有点不理解

1 个答案

纠纠_品职答疑助手 · 2021年02月11日

嗨,爱思考的PZer你好:


Loss on retirement of debt就是因为偿还债务而引起的损失。

如果还的钱比账上多(比如说提前清偿所有本息),那么就是loss,这部分是属于筹资活动引起的,就是non-operating item。


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