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Kelly001 · 2021年12月22日

课后题

Reading 19课后题21


An analyst gathered the following information from a company’s 2018 financial statements (in $ millions):

A B C

cash received from customers 249.7

259.5

259.5

cash paid to suppliers 169.7

174.5

182.1

 Balances as of Year Ended 31 December

Retained earnings Accounts receivable Inventory

Accounts payable

2017 2018

120 145 38 43 45 48 36 29

 22

In 2018, the company declared and paid cash dividends of $10 million and recorded depreciation expense in the amount of $25 million. The company considers dividends paid a financing activity. The company’s 2018 cash flow from operations (in $ millions) was closest to

A 25.

B 45.

C 75.


这道题The company considers dividends paid a financing activity. 为什么答案中还是将paid cash dividends of $10 million加回去了?而且为什么是加进去而不是减掉?

1 个答案

Kiko_品职助教 · 2021年12月23日

嗨,从没放弃的小努力你好:


这里列式在CFO的计算中其实是为了计算NI的,我们先依照DIV和期初期末的RE计算出NI,即:

期末RE= 期初RE+NI-DIV PAID, NI=145-120+10=35

然后根据dep,A.R、存货和A.P的改变量调整NI得到CFO。


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