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甜甜 · 2022年09月11日

为什么不考虑depreciation

NO.PZ2016012102000061

问题如下:

Assuming U.S. GAAP

Cash flow from investing activities is:

选项:

A.

-$5,000.

B.

$20,000.

C.

$30,000.

解释:

CFI=Cash received from sale of company building - purchase of machinery = 40,000 - 20,000 = $20,000

考点:直接法求的CFI

CFI=销售公司大楼收到的现金 + 购买设备支付的现金流 = 40,000 - 20,000 = $20,000

发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF

如题

1 个答案

王园圆_品职助教 · 2022年09月12日

嗨,爱思考的PZer你好:


同学你好,请看清楚题目,本题求的是CFI而不是CFO,和折旧完全没有关系哦

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