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吴超 Cassie · 2022年01月15日

No.PZ2018062018000033 (选择题)

NO.PZ2018062018000033

问题如下:

Compared to direct method, reporting the operating cash flow using indirect method can:

选项:

A.

be more costly

B.

disclose major classes of gross cash receipts and gross cash payments

C.

reflects a forecasting approach

解释:

C is correct. Indirect method can reflects a forecasting approach and be less costly.

虽然做对了,但是为什么间接法是一个预测呢?间接法是在NI的基础上进行调整,那NI的数据以及调整项都是通过财务报表实际发生的数据计算出来的,不就是实际的数字吗,这里不太理解。

1 个答案

Kiko_品职助教 · 2022年01月17日

嗨,爱思考的PZer你好:


间接法是从NI出发计算CFO的,通常都会根据过去和当年的利润表来预测未来利润表中的数字。如果可以预测未来的利润表, 那么就可以根据预测的利润表求出CFO

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