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闫旭 · 2022年01月27日

这是哪个知识点

NO.PZ2018062004000108

问题如下:

Which of the following is the first step in the cash flow statement analysis?

选项:

A.

Evaluating the major sources and uses of cash flow.

B.

Identifying the primary determinants of investing cash flow.

C.

Calculating the free cash flow.

解释:

A is correct.

Evaluation of the cash flow statement should involve an overall assessment of the sources and uses of cash between the three main categories as well as an assessment of the main drivers of cash flow within each category, as follows:
1 Evaluate where the major sources and uses of cash flow are between operating, investing, and financing activities.
2 Evaluate the primary determinants of operating cash flow.
3 Evaluate the primary determinants of investing cash flow.
4 Evaluate the primary determinants of financing cash flow.

题没看懂,这是哪个知识点

1 个答案

Kiko_品职助教 · 2022年01月28日

嗨,从没放弃的小努力你好:


本题考查的是“Analysis of Cash Flow Statement”这个知识点,基础班讲义187页,不算是重点,有个印象就行。原版书描述如下:

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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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