NO.PZ2016012101000105
问题如下:
Golden Cumulus Corp., a commodities trading company, reported interest expense of $19 million and taxes of $6 million. Interest payable increased by $3 million, and taxes payable decreased by $4 million over the period. How much cash did the company pay for interest and taxes?
选项:
A.$16 million for interest and $10 million for taxes.
B.$16 million for interest and $2 million for taxes.
C.$22 million for interest and $10 million for taxes.
解释:
A is correct.
解析:直接代公式计算。
按照课上讲的思路,负号表示是现金流流出:
- interest paid = - interest expense + ΔInterest payables = -19+3= -16
- tax paid = - income tax expense + Δtax payables = -6 + (-4)= -10
以及这边decrease by和increase by的说法是否不准确?by是指变动量,这边也没说期初是多少呀。而increase to才是变化到某个值吧。