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CFA问答
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r22课后习题第一题,为何发放stock div,contributed capital会增加?发放stock div,股票数量增加价格下降总价值不变,公司没有掏钱给到股东呀?答案是把r/e转化成了cc,不太理解。
Assume U.S. GAAP applies unless otherwise noted. At the end of the year, a company sold equipment for $40,000 cash. The company paid $100,000 for the equipment several years ago and had accumulated depreciation of $60,000 for the equipment at the time of sale. All else equal, the equipment sale will result in the company's cash flow from: A investing activities decreasing by $10,000. B investing activities increasing by $40,000. C operating activities being $40,000 more than net income. b 三个问题: 1)请问这道题能用间接法计算CFO吗?如果计算的话: CFO=NI+D&A+LOSS=NI+60K+(100K-40K)=NI+120K 所以CFO是比NI多了120K而不是40K,所以C错? 2)请问***老师视频里说的 减gain加loss,gain loss是否指代表绝对值? 3)当企业真实发生固定资产变卖的时候,当年的现金流量表:会引起 CFI 和CFO两个活动的同时变动吗?
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