王同學(xué)
2022-03-08 16:50請問這個公式怎么理解？
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
2022-03-08 18:48
該回答已被題主采納
同學(xué)你好，請上傳下具體的題目哦
這個公式成立需要一些前提假設(shè)成立，需要根據(jù)具體的題目分析的哦
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追問
計算cash paid for other expense
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追答
同學(xué)你好，這里只認(rèn)為other expense中只有accrued expense liability和prepaid expense是變化的
對prepaid expense和accrued expense liability這兩者做一個BASE法則
prepaid expense期初+cash paid for other operating expenses- other operating expense=prepaid expense的期末值
而accrued expense liability期初+other operating expense-cash paid for other operating expenses=accrued expense liability期末
因此根據(jù)第一個式子，cash paid for other operating expenses=other operating expense+prepaid expense的增加量（或者減減少量）
根據(jù)第二個式子，cash paid for other operating expenses=other operating expense-accrued expense liability的增加量（或者加增加量）
而總共的cash paid for other operating expenses=總共的other operating expense-accrued expense liability的增加量（或者加增加量）+prepaid expense的增加量（或者減減少量）
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