47 ACCA F2 - Lecture 94 - Peformance Measurements - Residual income 03:50 ACCA F2 - Lecture 95 - Peformance Measurements - Cost reduction and Value Enhanc 03:50 ACCA F2 - Lecture 96 - Peformance Measurements - Service industries and NPO's 08:47 ACCA F2 - Lecture 97 - Peformance ...
Interest income is the amount of interest earned on investments (that promise to pay interest) and/or compensation for agreeing to receive cash payments from customers at a later than normal date. The interest income earned by most companies is considered to be nonoperating income or other income...
因为interest expense的确会产生cash outflow…cashoutflow是指资金从企业内部流出，和资金在企业内部流转不...
Now, we can understand that the basic purpose of Income statement or Trading and Profit & Loss account is not to summarize the cash flows of the business but to present the incomes and expenses earnt and incurred during a particular period. We also know that income statements are prepared on...
In the statement of cash flow, interest received can be classified as an operating activity or an investing activity.A.正确B.错误的答案是什么.用刷刷题APP,拍照搜索答疑.刷刷题(shuashuati.com)是专业的大学职业搜题找答案,刷题练习的工具.一键将文档转化为在线题
Under U.S. GAAP, not IFRS, interest received must be reported only in operating cash flow because interest income is reported on the income statement. Choice "c" is incorrect. Under IFRS, interest received is reported in either operating cash flow or in investing cash flow. Choice "a" ...
百度试题 题目Capitalized interest costs are typically reported in the cash flow statement as an outflow from: A. investing. B. operating. C. financing. 相关知识点: 试题来源: 解析 A 略 反馈 收藏
Under U.S. GAAP, not IFRS, interest paid must be reported only in operating cash flow because interest expense is reported on the income statement. Choice "c" is incorrect. Under IFRS, interest paid may be reported in operating cash flow or in financing cash flow. Choice "b" is ...
- Cash Flow是investors做出决策的很重要的依据。Cash in hand is a valuable resource, but profit on book are not. - 一般地,Net Income与Cash Flow Statement的balance一般不同。主要原因是GAAP准则基于Accrued basis。例如确认revenue和expense时,如果计入credit类型的账户,那么cash的变动会与income发生矛盾,以及...
Earnings can be measured by net income, pretax income, net cash flow, earnings before interest and taxes (EBIT), or earnings before interest, taxes, or depreciation and amortization (EBITDA). What's your company worth? Invested capital earning levels such as earnings before interest and taxes ...