NO.PZ2016012102000062
问题如下:
Assuming U.S. GAAP
Cash flow from financing activities is:
选项:
A.$45,000.
B.$55,000.
C.$75,000.
解释:
A is correct.
CFF=Issuance of preferred stock + issuance of bonds - principal payments on bank borrowings - repurchase of common stock - dividends paid = 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000
考点:直接法求的CFF
属于融资活动的cash flow 有Issuance of preferred stock(发行优先股), issuance of bonds(发债), principal payments on bank borrowings(偿还借款本金), repurchase of common stock(回购公司股票), dividends paid(支付股息)
CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000
注意:
1. debt retired through issuance of common stock 是发行股票赎回债券,从债权变为了股权,没有现金流的产生。
2. 美国准则下,interest paid属于CFO,国际准则下可以归为CFO也可以归为CFF。
debt retired through issuance of common stock 属于流入还是流出?属于CFF么?
profit on sale of building 属于什么?
这张表,有没有具体类型,以及资金流入流出的标志?