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?

dreamboy

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

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.