139****17192022-08-23 15:45:24
139****1719Under the indirect method, a US GAAP-compliant company reported total revenue of $359 million, net income of $35 million, a decrease in income tax payable of $16 million, and an increase in interest expense payable of $22 million. Based on this information, converting to the direct method would result in cash paid for operating expenses of: $330 million. $353 million. $318 million.这道题在官网mock里看到的，老师上课好像没讲过诶
回答（1）
Sinny2022-08-23 17:16:09
Sinny同学你好，题目问的是企业的cash paid for operating expense是多少，首先需要计算出来operating expense的金额
题目没有其他信息的情况下，认为revenue-operating expense=NI，可以得到operating expense的金额=359-35=324
而这324中，由于当期interest payable上升了22，意味着企业当期支付的利息费用中，少支付了22，才导致interest payable上升，因此需要从324中减掉22
而tax payable下降了16，意味着企业当期支付的tax expense全额支付，同时多支付了之前欠了税务局的tax 16，因此需要加上16
因此最终所有的cash paid for operating expense=324-22+16=318哈
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