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标题: declared dividends需要计入CFF计算中吗? [打印本页]

作者: wanghaha 时间: 2007-9-9 22:51 标题: declared dividends需要计入CFF计算中吗?

FSA page65 第11题:

cash flow from financing equals:

A.-90 B. 65 C.75 D.85

answer: sale of stock+new bank note-payment of mortgage-dividends+increase in dividends payable=30+100-50-10+5=75

而题目中,footnotes里说明:

dividends declared to share holders were $10. 除此之外,没有其他地方提到支付10元dividends.

我记得declaered dividends是不能计入当期CFF的啊,这里是怎么回事?是我理解错了吗?

作者: dreamboy 时间: 2007-9-18 02:31

应该记入的啊，dividends declared 应该就是dividends paid吧

作者: Gallium 时间: 2007-9-24 13:20

I guess dividends declared may not be paid, it is part of current liability on balance sheet, and also part of after tax expense on income statement.

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