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标题: Reading 34: Understanding the Cash Flow Statement-LOS g 习题精 [打印本页]

作者: 1215 时间: 2011-3-16 16:13 标题: [2011]Session 8-Reading 34: Understanding the Cash Flow Statement-LOS g 习题精

Session 8: Financial Reporting and Analysis: The Income Statement, Balance Sheet, and Cash Flow Statement
Reading 34: Understanding the Cash Flow Statement

LOS g: Analyze and interpret a cash flow statement.

How does decreasing accounts payable turnover affect a company’s cash flow from financing activities and is this source of cash sustainable?

Financing cash flow Sustainable source

A)

No impact No

B)

Increase No

C)

No impact Yes

Decreasing accounts payable turnover saves cash by delaying payments to suppliers. The result is an operating source of cash, not a financing source. Decreasing accounts payable turnover is not a sustainable source of cash flow because suppliers will refuse to extend credit, at some point, if payment is slower and slower.

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