标题: 2011 L2 Mock exam Afternoon 51题 [打印本页]
作者: xumengrr 时间: 2011-6-3 06:00 标题: 2011 L2 Mock exam Afternoon 51题
1. NWInv 在notes 上明明是 (receivable + inventory)- Account Payable 啊
为什么答案里 是Current asset- Current Liability
2. Net borrowing 在notes里面 明明是
( Ending Long term debt + ending short term debt ）- ( Beginning Long term debt + beg short term debt)
可是答案里为什么是
(long term debt change - short term debt change ) 呢？
求教高人！
[此贴子已经被作者于2011-6-3 6:01:21编辑过]
作者: xumengrr 时间: 2011-6-3 06:45
没有人有同样的疑问吗？还是我脑子秀逗了？
作者: leeyun 时间: 2011-6-3 07:41
答案错了！
作者: lolonoa 时间: 2011-6-3 12:55
同疑惑，怀疑答案有问题
作者: danny0210 时间: 2011-6-3 23:06
Compared to Working capital, Operating working capital narrows the scope of Current assets and Current liabilities by strictly taking into account operating current assets (Accounts receivable and inventory) and current liabilities (Accounts payable).
是两个不同的概念
作者: blackbull 时间: 2011-6-3 23:18
答案不严密
作者: yuubear 时间: 2011-6-4 04:58
答案没有错
比如第2个，两个公式不是一样的吗，你把括号拆开看呢
Ending Long term debt + ending short term debt - Beginning Long term debt - beg short term debt
= long term debt change - short term debt change ！
作者: xumengrr 时间: 2011-6-4 06:11
以下是引用yuubear在2011-6-4 4:58:00的发言：
答案没有错
比如第2个，两个公式不是一样的吗，你把括号拆开看呢
Ending Long term debt + ending short term debt - Beginning Long term debt - beg short term debt
= long term debt change - short term debt change ！
楼上的，
Ending Long term debt + ending short term debt - Beginning Long term debt - beg short term debt
明明等于 Long term Debt Change + Short Term Debt change
而不是减去
作者: goodieshunter 时间: 2011-6-4 07:34
你搞錯了,
answer裡面的current asset 是 current asset - cash. 就是inventory + accounts receivable.
作者: jcx_yy 时间: 2011-6-4 08:20
都errata出来了。。。。还讨论这个啊。。
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