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Vicent890203 · 2021年03月27日

A选项为什么不对？

  1. CFA I
  2. FRA

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.

老师好，能否详细说下三个选项，在间接法中好像没有相关讲解
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1 个答案

纠纠_品职答疑助手 · 2021年03月28日

嗨，从没放弃的小努力你好：


A是说购买资产获得收益，属于间接法里面的 non operating item。

所以这个是要扣除的，因为A 是gain，把gain刨除掉，就是在net income 上较少一块，和题目的中的（addition to net income）的描述反了，所以不是。

B是偿还借款时候的损失，也是属于间接法里面的 non operating item， 因为是损失，扣掉以后是一个加项，所以是符合题干表述的。

C是减少DTL, 属于间接法里面的，+Increase in operating liability accounts (A/P)。所以也是要调走的，因为这里是减少，符号也是减号。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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