紫同學(xué)
2018-01-29 09:0115. In 2014, a company using US GAAP made cash payments of $6 million for salaries, $2 million for interest expense, and $4 million for income taxes. Additional information for the company is provided in the table: ($ millions) 2013 2014 Revenue 42 37 Cost of goods sold 18 16 Inventory 36 40 Accounts receivable 22 19 Accounts payable 14 12 Based only on the information given, the company’s operating cash flow for 2014 is closest to: A. $6 million. B. $10 million. C. $14 million. 麻煩老師幫我講一下間接法計(jì)算cash flow operating 的，需要計(jì)算過(guò)程，我用間接法計(jì)算了2遍，結(jié)果也與直接法計(jì)算的不一樣呢。謝謝老師先。
所屬：CFA Level I 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2018-01-29 10:26
該回答已被題主采納
同學(xué)你好，這個(gè)題目無(wú)法用間接法計(jì)算CFO，題目中給出的條件沒(méi)有net income以及利潤(rùn)表中的調(diào)整項(xiàng)目，因此只可以使用直接法計(jì)算。關(guān)于間接法的計(jì)算過(guò)程，主要是從net income出發(fā)，調(diào)整非現(xiàn)金項(xiàng)目以及非operating項(xiàng)目之后，再調(diào)整資產(chǎn)負(fù)債表中項(xiàng)目得到。
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追問(wèn)
好的，謝謝邵老師
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