過同學(xué)
2023-09-18 21:53不是很理解Direct method表格里面一整列負(fù)號開頭的項，比如-COGS,-Wage expense,-interest expense,-come tax expense，為什么他們是負(fù)的？如果加上“Cash paid to supplier”前面的負(fù)號，那不是負(fù)負(fù)得正，實(shí)際上是加上這些？另外在to supplier中，-（-Inventories）那不就是實(shí)際上是+inventory，那就和間接法里NI-Inventory相悖了吧？還是說-Cash paid to supplier = -COGS xx，而不是Cash recevied from customer- cash paid to suppliers=cash received from customer-(-COGS.....)
所屬：CFA Level I > Financial Statement 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
Simon助教
2023-09-19 09:34
該回答已被題主采納
同學(xué)，上午好。這些負(fù)號開頭的項表示在公式中是減項，不需要再額外搞個負(fù)負(fù)得正，例如+（-Cash paid to suppliers）,就是-Cash paid to suppliers。
整個公式就是：cash received from customers+（- Cash paid to suppliers）+（- Cash paid to employees）+（- Interests paid）+（- Tax paid）=cash received from customers- Cash paid to suppliers- Cash paid to employees- Interests paid- Tax paid.
cash to supplier中，- Cash paid to suppliers=- COGS –Δ Inventories +ΔA/P + Depreciation included in COGS，在直接法中，就是+（- COGS –Δ Inventories +ΔA/P + Depreciation included in COGS）=- COGS –Δ Inventories +ΔA/P + Depreciation included in COGS
0
0
1
1
