何同学2018-06-14 23:08:44
何同学老师 请问68题 为啥是revenue-NI+(decrease in income tax payable)-(increase in interest expense)这是哪个公式呀
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Yan2018-06-15 10:29:02
Yan同学你好，这道题目问的是直接法的CFO，我们要根据题干把operating expense的从间接法转到直接法。然后再看total expense.最后根据下图的公式算出CFO.
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不好意思 老师 还是没懂 能否具体写一下
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Step 1: Total operating expenses = Total revenue – Net income = ($359 million – $35 million) = $324 million.
Step 2: There are no non-cash expenses or revenues, therefore Total expenses = $324 million, and Total cash revenues = $359 million.
Step 3: Total cash operating expenses = Total operating expenses plus the decrease in income tax payable minus the increase in interest expense payable = $324 million + $16 million – $22 million = $318 million.
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