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2022-08-23 15:45Under the indirect method, a US GAAP-compliant company reported total revenue of $359 million, net income of $35 million, a decrease in income tax payable of $16 million, and an increase in interest expense payable of $22 million. Based on this information, converting to the direct method would result in cash paid for operating expenses of: $330 million. $353 million. $318 million.這道題在官網(wǎng)mock里看到的，老師上課好像沒(méi)講過(guò)誒
所屬：CFA Level I > Financial Statement Analysis 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
2022-08-23 17:16
該回答已被題主采納
同學(xué)你好，題目問(wèn)的是企業(yè)的cash paid for operating expense是多少，首先需要計(jì)算出來(lái)operating expense的金額
題目沒(méi)有其他信息的情況下，認(rèn)為revenue-operating expense=NI，可以得到operating expense的金額=359-35=324
而這324中，由于當(dāng)期interest payable上升了22，意味著企業(yè)當(dāng)期支付的利息費(fèi)用中，少支付了22，才導(dǎo)致interest payable上升，因此需要從324中減掉22
而tax payable下降了16，意味著企業(yè)當(dāng)期支付的tax expense全額支付，同時(shí)多支付了之前欠了稅務(wù)局的tax 16，因此需要加上16
因此最終所有的cash paid for operating expense=324-22+16=318哈
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