現流表問題 - 會計

By Ursula
at 2012-05-25T17:37
at 2012-05-25T17:37
Table of Contents
題目:大發公司使用備抵法提列呆帳,X7年度中,公司提列呆帳費用$90000,同時也沖
銷實際發生之壞帳$36000。若大發公司使用間接法來編製其現金流量表,在計算該公司
從營業活動而來的淨現金流量時,本期稅後淨利之下的項目應該調整:
(A)增加$90000 (B)增加$36000 (C)增加54000 (D)減少$54000
答案是(C)
可是用淨額法來看,沖銷壞帳不影響應收帳款淨額,而提列呆帳會減少$90000
所以應該增加$90000不是嗎?不知是我哪裡觀念搞錯,請好心人士幫忙解惑!
--
銷實際發生之壞帳$36000。若大發公司使用間接法來編製其現金流量表,在計算該公司
從營業活動而來的淨現金流量時,本期稅後淨利之下的項目應該調整:
(A)增加$90000 (B)增加$36000 (C)增加54000 (D)減少$54000
答案是(C)
可是用淨額法來看,沖銷壞帳不影響應收帳款淨額,而提列呆帳會減少$90000
所以應該增加$90000不是嗎?不知是我哪裡觀念搞錯,請好心人士幫忙解惑!
--
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By Donna
at 2012-05-29T01:53
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at 2012-06-16T06:21
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