NO.PZ2016012101000009
问题如下:
Which of the following items would most likely be classified as an operating activity?
选项:
A.Issuance of debt.
B.Acquisition of a competitor.
C.Sale of automobiles by an automobile dealer.
解释:
C is correct.
Sales of products, a primary business activity, are classified as an operating activity. Issuance of debt would be a financing activity. Acquisition of a competitor and the sale of surplus equipment would both be classified as investing activities.
解析:销售商品是一项主要的商业活动,被归为经营活动。发债属于融资活动。并购竞争者属于投资活动。
老师好,打扰了一下
M&A 是不是也应该是operating?
因为他收购的是competitor~