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施敏 · 2021年05月27日

答案

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.

在CFO当中,要加DTL呀,为什么C错 DTL中文什么意思?
1 个答案

Olive_品职助教 · 2021年05月28日

嗨,从没放弃的小努力你好:


间接法中,operating asset的增加额要调减NI,operating liability的增加额要调整NI。

DTL的increase属于addition项。

C选项说的是decrease所以不对。

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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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