关于现金流量讲义中习题1 In preparing its cash flow statement for the year ended December 31, 2004, Giant Corporation collected the following data: Gain on sale of equipment $6,000 Proceeds from sale of equipment 10,000 请问胡老师： 您讲到gain on sale of equipment和Proceeds from sale of equipment时，说前者为非现金，后者为现金。 1）我觉得你说的这点与cash from assets disposal=change in assets+（/－）gains （or losses） from sale of assets 这个计算CFI的公式有矛盾。如果gains from sale of assets 不是cash，为什么这个公式中要加上这项？计算CFI，什么时候可以套用这个公式？ 2）如果gain on sale of equipment和Proceeds from sale of equipment，确为非现金和现金之区别，是不是意味着当用间接法来计算CFO的话，若题目同时给出Gain on sale of equipment 和Proceeds from sale of equipment的时候，两者均应被扣除，因为gain不仅属于非现金也属于CFI，而proceed on sale of equipment是因为本身不属于CFO，而是CFI。我的理解正确吗？ 3）还有，Gain on sale of equipment 和Proceeds from sale of equipment都属于利润表上的non－recurring items，它们在利润表上的位置是不是分别对应着Unusual or infrequent items和 income from discontinued operations，是这样吗？
习题12 If Quick Steel Company sold equipment for $200,000 for a gain of $50,000, the net cash flow from operations under indirect method would be: A) a decrease in cash flow from operations of $50,000. B) a decrease in cash flow from financing of $150,000. C) an increase in cash flow from operations of $50,000. D) an increase in cash flow from financing of $150,000. The correct answer was A) a decrease in cash flow from operations of $50,000. 您说到，这个题如果计算CFI,应该为200000，我想问，若套用这个公式cash from assets disposal=change in assets+（/－）gains （or losses） from sale of assets，答案为250000，何时可以套用这个公式？何时不可以？
习题11 Which of the following statements about the indirect method of calculating the statement of cash flows is FALSE? A) An adjustment is needed for the payment of deferred taxes. B) No adjustment is needed to account for extraordinary items because they are found above net income and are thus already accounted for. C) No adjustment is needed to account for changes in accounts receivable since no cash was involved. D) Depreciation is added back to net income since it is an expense not requiring cash.
答案为C这个能理解。但是，对于答案B，extraordinary items（假如为uninsured losses from natural disasters）,我觉得这些损失也是非付现损失，应该加以调整，即从net income 中加回来。您说答案B的说法正确，即不需调整，请问我错在什么地方 | 
发表于 2007-4-22 00:34
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