問11
頻出度★★★
キャッシュフロー計算書において, キャッシュフローの減少要因となるものはどれか。
平成28年度 秋期 ITパスポート試験 問11
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 11
- ア
正解 The correct answer is (ア) Increase in accounts receivable. A cash flow statement shows the actual increase or decrease in cash, not profit. Accounts receivable is the amount for goods that have been sold but whose cash has not yet been collected. An increase in accounts receivable means that even though sales are recorded, no cash comes in for that portion. In other words, the part of recorded sales that has not been converted to cash must be subtracted, making it a factor that decreases cash flow from operating activities.
Incorrectイ
Depreciation expense is a cost that does not involve any cash outflow (a non-cash expense). It is deducted as an expense when calculating profit, but since no cash actually goes out, it is added back to profit in the cash flow statement. Therefore it is a factor that increases (adds to) cash flow, not one that decreases it.
Incorrectウ
A decrease in inventory (stock of goods) means that purchased goods have been sold and more of them have been converted to cash. Funds that were tied up in the form of inventory return to cash, so this is a factor that increases cash flow, not one that decreases it.
Incorrectエ
An increase in short-term borrowings means that new funds are borrowed from a bank or the like and cash comes in. This is a factor that increases cash flow from financing activities, not one that decreases it.
ここがポイント
- A cash flow statement shows the increase or decrease in cash, not profit. An increase in assets (such as accounts receivable or inventory) ties up cash and is a decreasing factor, while a decrease in assets advances conversion to cash and is an increasing factor.
- Depreciation expense is a non-cash expense that involves no cash outflow, so it is added back to profit and treated as a factor that increases cash flow.
用語