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Pina · 2021年03月02日

include

NO.PZ2018111303000091

问题如下:

Analyst collected the financial information about PZ company in the following table:

Analyst also collected the cash flow information about PZ company in the following table:

The CFF includes cash paid for interest of 1260 and the CFO includes taxes of 1850 in 2018, please calculate the ratio of operating cash flow before interest and taxes to operating income for PZ for 2018 is closet to:

选项:

A.

2.29

B.

2.25

C.

2.34

解释:

C is correct.

考点:operating cash flow before interest and taxes

解析:

Operating cash flow before interest and taxes=CFO+支付利息的现金+支付税的现金,这一题比较特殊,因为题目中说interest是属于financing activity的,不属于CFO,所以它没有在CFO中扣除。既然它没有在CFO中扣除,那也就不需要加回了.只需要加回tax即可,

Operating cash flow before interest and taxes=8850+1850=10700

将其除以EBTI得到:10700/4579=2.34

include其实是“考虑到”的意思,tax对企业来说肯定是现金流的流出,所以CFO里是包含了1850tax的流出,计算operating cash flow要再加回。老师好 是否所有题目里的include 都是考虑到的意思? 谢谢。

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年03月03日

嗨,爱思考的PZer你好:


题目还是要揣测出题人的意思。

在这种情况下我们认为是包含了的意思更多一些。

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