问题已解决
向股東發(fā)放現(xiàn)金股利-籌資活動 機器設(shè)備的處置收益-投資活動 答案選B
FAILED



你好
答案選c 計算如下:150+15-30=135
2021 01/31 22:47

84785045 

2021 01/31 22:49
謝謝老師,驗證答案?

歡喜老師 

2021 01/31 22:51
你好
答案選b 計算如下:150+15-30-5=130

84785045 

2021 01/31 22:52
那選B還C,我主觀C-135

歡喜老師 

2021 01/31 22:58
你好
處置資產(chǎn)收益屬于投資活動產(chǎn)生的現(xiàn)金流量,還是應(yīng)該扣除
選b

84785045 

2021 01/31 23:01
我疑惑的是題目求解的是經(jīng)營性現(xiàn)金流,與籌資活動與投資活動無相關(guān),應(yīng)該不予理會,所以C選項

歡喜老師 

2021 01/31 23:04
你好。
凈利潤包含了這個數(shù)。所以扣除

84785045 

2021 01/31 23:05
那凈利潤為什么不包含發(fā)放現(xiàn)金股利

84785045 

2021 01/31 23:21
我明白了,凈收益包含:資產(chǎn)處置利得或損失-其他項目

歡喜老師 

2021 02/01 07:24
你好。
對。凈利潤沒有扣除發(fā)放股利。是算出凈利潤后再發(fā)放股利。
