Ȱ 帧(Cash Flows from Operating) Ȱ Ǵ ŵϴ. Ͱ꼭 Ǹ 帧ǥ κп Ȯ ֽϴ. ڷ CFO ǥϸ ѱ۷δ '--' нϴ.
CFO ϴ ְ ȸ ټ ϱ Ϲ ϰ ̴ ´ Ʒ ϴ.
CFO = + - μ
ȸ ԵǴ ϴ ο ϴ ȸ踦 ֽϴ. ̿ Ͱ꼭 Ͱ ̰ ֽϴ.
ȸ迡 ǥ ̷ ̰ ִ ٷ Դϴ. δ Ͱ꼭 νĵǴ ϳԴϴ.
Ϳ ̹ Ǿ ִ Դϴ. ͺ ŭ ̱ ٽ ִ Դϴ.
Q. CFO Ͻÿ.
300
200
ǰ 50
20
μ 10
, ÿ ŷȴٰ Ѵ.
A. CFO = 300 - 200 - ǰ 50 + 20 - μ 10
= 50 + 20 - μ 10
= 60
< ڸƮ>
Ȱ 帧 Ͱ꼭 ϴ μ ſ ߿ ǹ̸ ֽϴ. ʴ ü ϱ ᱹ , ҵ ֽϴ.
Ȱ 帧 Ͱ ũ ̰ ٸ ä ȸ ɼ ˾ƺ ʿ䰡 ֽϴ.
ڿԴ ̰ Ҽ ġ մϴ. ̷ м Ӽ ɼ ľν ġ Ȥ ֽϴ.
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