declared dividends需要计入CFF计算中吗?

wanghaha

FSA page65 第11题:

cash flow from financing equals:

A.-90   B. 65     C.75     D.85

answer: sale of stock+new bank note-payment of mortgage-dividends+increase in dividends payable=30+100-50-10+5=75

而题目中,footnotes里说明:

dividends declared to share holders were $10. 除此之外,没有其他地方提到支付10元dividends.

我记得declaered dividends是不能计入当期CFF的啊,这里是怎么回事?是我理解错了吗?

Gallium

I guess dividends declared may not be paid, it is part of current liability on balance sheet, and also part of after tax expense on income statement.

dreamboy

应该记入的啊，dividends declared 应该就是dividends paid吧