椰子鸡 · 2024年04月04日
NO.PZ2024011002000033
问题如下：
If a nonfinancial company securitizes its accounts receivables for less than their book value, the most likely effect on the financial statements is to increase:选项：
A.net income. B.cash from operations. C.cash from financing activities.解释：
The securitization of accounts receivables for less than book value would result in a loss on the income statement, but an increase in the cash from operations, reflecting the proceeds received.1
NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 我虽然选对了但是不确定自己理解的对不对，因为看之前的回答也很迷惑。。我理解的securitise accounts receivables是指把accounts receivables卖出去给spe，所以原公司cfo增加，但是因为后续是spe再发债，所以并不会影响原公司的cff
NO.PZ2024011002000033 问题如下 If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase: A.net income. B.cash from operations. C.cash from financing activities. The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive 同上
NO.PZ2024011002000033问题如下If a nonfinancicompany securitizes its accounts receivables for less ththeir book value, the most likely effeon the financistatements is to increase:A.net income.B.cash from operations.C.cash from financing activities.The securitization of accounts receivables for less thbook value woulresult in a loss on the income statement, but increase in the cash from operations, reflecting the procee receive资产证券化不就相当于发债？应该是CFF增加吧？
