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

金鱼崽 · 2018年02月07日

问一道题:NO.PZ2017102901000035 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:想问下B与C怎么理解,A的话资产的出售不是经营活动,所以要扣除收益,不符合。 



2 个答案
已采纳答案

竹子 · 2018年02月07日

B 清偿债务的loss,也不属于CFO,但包含在NI里,是LOSS,所以 加回。B对

C,根据我们的规则 -资产的改变量;+负债的改变量可知,应该 扣除

Liam · 2018年04月26日

请问一下清偿债务发生的loss具体指什么?

竹子 · 2018年04月27日

比如A公司发行在外的callable bond现在面值是98,但call price=100,相当于公司要用100赎回一个98的债务,那就是亏了2块钱

  • 2

    回答
  • 1

    关注
  • 447

    浏览
相关问题

NO.PZ2017102901000035 问题如下 When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is A.gain on the sale of asset. B.loss on the retirement of bt. C.crease in a ferretliability. B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income. 谢谢老师

2023-04-13 06:56 2 · 回答

NO.PZ2017102901000035问题如下When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is a:A.gain on the sale of asset.B.loss on the retirement of bt.C.crease in a ferretliability.B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income.这个loss是提前还bt还是延迟还bt造成的?如何判定加减?

2023-04-09 00:11 3 · 回答

NO.PZ2017102901000035 问题如下 When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is A.gain on the sale of asset. B.loss on the retirement of bt. C.crease in a ferretliability. B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income. CFO中的递延所得税负债变动为何不能看作是加上一个crease的负值,题干中的aition是否意味着是实际最终的正负号

2023-03-31 17:18 1 · 回答

NO.PZ2017102901000035问题如下When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is a:A.gain on the sale of asset.B.loss on the retirement of bt.C.crease in a ferretliability.B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income.A的意思是卖出资产吗?卖出资产不是会收入cash吗?可以再讲一下不选A的逻辑吗?另外何老师在讲间接法相关内容哪里还是没懂得很透彻,可以再文字讲一下么,或者提醒我在哪里找到。谢谢

2023-01-24 21:35 1 · 回答

NO.PZ2017102901000035 问题如下 When computing net cash flow from operating activities using the inremetho aition to net income is most likely to occur when there is A.gain on the sale of asset. B.loss on the retirement of bt. C.crease in a ferretliability. B is correct.aition to net income is ma when there is a loss on the retirement of bt, whiis a non-operating loss. A gain on the sale of asset ana crease in ferretliability are both subtractefrom net-income. 这个retirement of bt和前面某道题的through issuranof common stock有何区别?为什么前面的是直接进附注?

2022-10-31 22:00 2 · 回答