作者dellcheng (dell)
看板CFAiafeFSA
标题[请益] 有关 Closing cash balance如何计算?
时间Mon Apr 7 00:55:33 2008
请教一下,CFA的课本中有题算Closing cash balance的
可是用公式怎麽算,都和答案不同
M&J 开始营运於20X0,01.01,且当时的BS如下:
Cash $10,000, Common stock $10,000
经过了一年,到了20X0,12,31时,BS如下
Cash $ 5,000 Common stock $10,000
Inventory 10,000 Pretax income$ 5,000
FIFO Weighted Average LIFO
Sales $25,000 $25,000 $25,000
COGS 8,000 9,000 10,000
Other Exp 12,000 12,000 12,000
Pretax income 5,000 4,000 3,000
Income Tax 2,000 1,600 1,200
Net income 3,000 2,400 1,800
Dividends paid 1,500 1,200 900
Retained earing 1,500 1,200 900
Cash fm operating(7,000) (6,600) (6,200)
Closing inventory10,000 9,000 8,000
Inventory Pur. 18,000 18,000 18,000
Closing cash balance ? ? ?
解答中的公式有注明: Cash balance=$10,000+Cash from operations
FIFO Weihjted Ave. LIFO
Closing cash balance 1,500 2,200 2,900
我怎样也算不出答案,究竟是答案错了,还是我公式错了
谢谢大家
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1F：→ stranger19:我猜就cash balance=10000+cash from oper-dividend 04/07 01:58