CASH FLOWS Flashcards
1
Q
Free Cash Flow For Firm formula
A
Net income + noncash charges + after tax interest - fixed capital investment - working capital investment
2
Q
US GAAP dividends PAID
A
Financing!!
CFF
3
Q
US GAAP dividends RECEIVED
A
CFO
Operations
4
Q
US GAAP Interest RECEVEID from a BOND
A
CFO
Operating
5
Q
IFRS
Dividends
Received
A
CFO or CFI
6
Q
IFRS
INTEREST
RECEIVED
A
CFO or CFI
7
Q
IFRS dividends and Interest PAID
A
CFO or CFF
8
Q
US GAAP
INTEREST
PAID
A
CFO
9
Q
Sale of a obsolete equipment classified as CFO, CFI or CFF ?
A
CFI
10
Q
CFO direct method step by step
A
1) Cash Collection (equivalent of sales)
2) Cash Input ( cash equivalent of COGS))
