kathy wang
2017-03-15 00:17百題 Q105-4, which of the following transactions is least likely to increase reported operating cash flow for the period? A. Financing of payables B. Securitization of receivables C. Exercise of employee stock options 答案是A 這里想請(qǐng)教什么是financing of payables?中文上就沒(méi)理解,另外,exercise of employee stock options increase operating cash flows due to tax benefits associated with exercise,這個(gè)為什么能帶來(lái)tax benefits?不是很明白,謝謝
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1個(gè)回答
胡瑾
2017-03-17 11:01
該回答已被題主采納
Financing of payable就相當(dāng)于融資拿到錢,用拿到的錢來(lái)償還payable
Exercise of employee stock options這個(gè)是作為給員工的福利,stock option按照f(shuō)air value計(jì)入為支付給員工的福利費(fèi)用在稅前支付所以有tax benefit
