LV2, notes 2, pg123 第六题for analytical purposes, what adjustments to the cash flow statement would best reflect the substance of tanner's pension contribution?
答案是A incresae operating CF and decrease CFF
因为firm's contribution>Econ.Pension expense. 等同于repay the loan principal
repay loan principal 的accounting treatment 就是 increase CFO, decrease CFF?
之前学的不好已经有点模糊了关于FSA，Cash flow statement. |
发表于 2012-3-17 19:36
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