标题: 好久没有来 不知道有没有坏规矩 问FSA一题 [打印本页]

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作者: tenkahitori    时间: 2012-3-17 19:36     标题: 好久没有来 不知道有没有坏规矩 问FSA一题

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.

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作者: qilun123    时间: 2012-3-26 01:29

还的本金就是放在CFO里的，和还利息一样

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