虽说CFA一级计算题少，一道CFA考试计算题也是有考！

发布时间：2021-09-25 09:51编辑：融跃教育CFA

模拟做题至关重要答题速度是通过CFA一级考试的关键，在备考中做好充分的准备对自己考试一种尊重，那备考中这道CFA考试题你做到了没有？

Earlier this year, Barracuda Company issued 5,000 employee stock options. Recently, 2,000 options were exercised at a price of $10 per share. To avoid dilution, Barracuda purchased 2,000 shares at an average price of $12 per share. Barracuda reported both transactions as financing activities in its cash flow statement. For analytical purposes, what adjustment is necessary to better reflect the substance of the stock repurchase?

Operating cash flow Financing cash flow

A. Decrease $4,000 No adjustment

B. No adjustment ?Increase $4,000

C. Decrease $4,000 Increase $4,000

这是一道CFA考试计算题，虽说CFA一级计算题少，但是也是有考的，那CFA考试题的答案是怎样的，有没有解析！

solution：C

answer：Barracuda reported a $4,000 net outflow from financing activities [2,000 options* （$12 average market price-$10 exercise price）]. However, since the options are a form of compensation, the $4,000 outflow should be reclassified as an operating activity for analytical purposes. This is accomplished by increasing financing cash flow $4,000 and decreasing operating cash flow $4,000.

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