ruby5ltc · 2022年04月18日
NO.PZ2018062004000104
问题如下：
Company A declared and paid cash dividends of $8 million and impairment expense of $12 million in 2017.The company classified dividends paid as a financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)?
选项：
A.$25 million.
B.$39 million.
C.$45 million.
解释：
B is correct.
REB+NI-Div=REE, NI=23
CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39
为什么要考虑impairment呀？公式不是D&A吗？还是说这里的impairment就意味着D&A?
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 题目里的impairment expense 是间接法中需要从NI加回来的preciation吗？
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 impairment expense是什么，是属于non-operating里面的loss?
NO.PZ2018062004000104 问题如下 Company A clareanpaicash vin of $8 million animpairment expense of $12 million in 2017.The company classifievin paia financing activity. What's the amount of the company’s 2017 operating cash flow(in $ millions)? A.$25 million. B.$39 million. C.$45 million. B is correct.REB+NI-v=REE, NI=23CFO=NI+impairment-△AR-△Inv+△AP=23+12-(48-45)-(20-24)+(33-30)=39 从客户中收到的钱= net income-AR变动+AP变动-支付供应商的钱= -存货变动？=+ impairment
