开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

rabbit · 2021年04月12日

CFF

NO.PZ2018062004000104

问题如下:

Company A declared and paid cash dividends of $8 million and impairment expense of $12 million in 2017.The company classified dividends paid as a financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)?

选项:

A.

$25 million.

B.

$39 million.

C.

$45 million.

解释:

B is correct.

REB+NI-Div=REE, NI=23

CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39

老师,分红归为CFF,不需要减去吗?
3 个答案

纠纠_品职答疑助手 · 2021年04月14日

嗨,从没放弃的小努力你好:


是的!所以折旧费用要加回来,但是分红现金流不用。

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

rabbit · 2021年04月14日

想起来啦,何老师讲课的时候提过NI中不包含分红。所以只会减掉CFI(固定资产投资部分),也就是non operating

纠纠_品职答疑助手 · 2021年04月13日

嗨,从没放弃的小努力你好:


间接法是从NI 中扣除对于利润有影响的,但是却不属于operating 的项目。

分红是现金流出,但是并不影响我们的利润表,所以不需要减去

----------------------------------------------
努力的时光都是限量版,加油!

  • 3

    回答
  • 0

    关注
  • 718

    浏览
相关问题

NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39

2024-07-31 12:38 1 · 回答

NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 题目里的impairment expense 是间接法中需要从NI加回来的preciation吗?

2024-06-27 23:20 1 · 回答

NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 impairment expense是什么,是属于non-operating里面的loss?

2024-02-29 23:30 3 · 回答

NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 从客户中收到的钱= net income-AR变动+AP变动-支付供应商的钱= -存货变动?=+ impairment

2023-12-14 15:40 1 · 回答

NO.PZ2018062004000104问题如下Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39为什么要考虑impairment呀?公式不是A吗?还是说这里的impairment就意味着A?

2022-04-18 18:10 1 · 回答