倪同學
2020-11-27 21:41老師好！這道題，說用間接法，但是又不是求常規(guī)的CFO，而是求the cash paid in other operating expenses，所以這道題的思路是什么樣的呢？不知道如何下手。。
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2020-11-30 16:46
該回答已被題主采納
同學你好，題目告知了other operating expense就是prepaid insurance和utilities expense兩者之和
首先根據(jù)BASE法則列出兩個資產(chǎn)負債表科目的BASE法則
因此cash paid to other operating expense就等于cash paid to insurance+cash paid to utilities expense
然后other operating expense等于利潤表中確認的這兩者的expense之和
之后計算即可哦
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追問
老師好，能麻煩您列一下預(yù)付賬款prepaid expense和應(yīng)付賬款accrued expense這兩個BS科目的BASE法則下，預(yù)付賬款是個資產(chǎn)科目，它的本期增加數(shù)是什么呢？本期減少數(shù)是什么呢？應(yīng)付賬款是個負債科目，它的本期增加數(shù)應(yīng)該是我本期新增的應(yīng)付賬款，減少數(shù)應(yīng)該就是我實際付出的cash吧？
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追答
同學你好，prepaid expense的期初值+cash paid for prepaid expense-expense recognized=prepaid expense的期末值
而accrued expense的期初值+產(chǎn)生的accrued expense-cash paid=accrued expense的期末值
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