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rabbit · 2021年04月12日

CFF

  1. CFA I
  2. FRA

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？
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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。

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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

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努力的时光都是限量版，加油！

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