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Shawnxz · 2022年12月06日

看表格不是,时间确定(每年底)+金额不确定吗?所以应该是Type 3吗?能解释一下吗?

NO.PZ2018120301000013

问题如下:

Serena is a risk management specialist with Liability Protection Advisors. Trey, CFO of Kiest Manufacturing, enlists Serena’s help with three projects.

The first project is to defease some of Kiest’s existing fixed-rate bonds that are maturing in each of the next three years. The bonds have no call or put provisions and pay interest annually. Exhibit 1 presents the payment schedule for the bonds.


Based on Exhibit 1, Kiest’s liabilities would be classified as:

选项:

A.

Type I liability

B.

Type II liability

C.

Type III liability

解释:

Correct Answer: A

A is correct. Type I liabilities have cash outlays with known amounts and timing. The dates and amounts of Kiest’s liabilities are known; therefore, they would be classified as Type I liabilities.

看表格不是,时间确定(每年底)+金额不确定吗?所以应该是Type 3吗?能解释一下吗?

1 个答案
已采纳答案

pzqa015 · 2022年12月06日

嗨,爱思考的PZer你好:


金额明明是确定的啊,表格的3行就是3笔现金流流入。

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