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欢欢 · 2021年12月28日

为什么Δtax payables是-4不是4?

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。

1 个答案

Kiko_品职助教 · 2021年12月31日

嗨,努力学习的PZer你好:


因为题干里说了tax payable decrease by 4。

用by是准确的。本来就是指的tax payable的变动量。而不是变化到某个值。

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努力的时光都是限量版,加油!