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Azuremiss · 2022年08月22日

No.PZ2017102901000035 (选择题)

  1. CFA I
  2. FRA

NO.PZ2017102901000035

问题如下：

When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:

选项：

A.

gain on the sale of an asset.

B.

loss on the retirement of debt.

C.

decrease in a deferred tax liability.

解释：

B is correct.

An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.

B项债务到期的损失是计入CFO的？

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2 个答案

王园圆_品职助教 · 2023年01月07日

嗨，从没放弃的小努力你好：


同学你好，不是的，retirement of debt是指的”债务偿还“这件事，但是不是提前偿还，则不是根据这几个单词判断的

之所以我这里说“提前”偿还，是因为题目中说债务偿还这件事产生了“loss"——一般来说，如果债券是正常到期偿还的话，是不会有gain或loss的，只有提前偿还从而导致债务的帐面值和真实支出的现金不一致，才会产生差额即gain/loss

还有其他情况也会产生gain/loss,如债券延期归还了，因为公司出现财务困难所以只归还部分比例的债务等等的原因

助教只是举了其中最常见的导致产生gain/loss的例子——公司提前归还债务

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加油吧，让我们一起遇见更好的自己！

王园圆_品职助教 · 2022年08月22日

嗨，爱思考的PZer你好：


同学你好，债务提前偿还产生的loss并不是真正的现金流出（真正的现金流出计入了CFF：计入“为偿还债务支出的现金”项目下），而这个loss，由于不是真的现金流出，所以需要在以NI为起点计算CFO的时候把它加回。

即：债务偿还本身的现金流出计入CFF，而这笔账务产生的账面亏损，需要从NI中调整掉，以反映真实的CFO

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努力的时光都是限量版，加油！

小熊猫 · 2023年01月07日

我想问下 题目中“retirement of debt”是指“提前”偿还吗？

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