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欢欢 · 2021年09月26日

REB+NI-Div=REE 这个公式感觉有问题

  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

老师在上课时候说间接法CFO=NI+NCC+Non-operating item-△AR-△INV+△AP+△unearned

为什么这道题的NI其实算的是△NI呢？感觉和老师上课公式不符。不是应该是在题干中所求之年的NI的基础上进行调整吗

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Kiko_品职助教 · 2021年09月27日

嗨，从没放弃的小努力你好：


这道题的NI算的就是NI，不是△NI，我们算的是△RE。因为题目给的是期初和期末的RE，所以这里用base法则求NI就可以：REB+NI-Div=REE。

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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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