NO.PZ2016012102000156
问题如下:
Under U.S. GAAP, which of the following statements about the coupon payment on a bond is correct?
选项:
A.The coupon payment on a bond is reported as an operating cash outflow.
B.The coupon payment on a bond is reported as a financing cash outflow.
C.The coupon payment on a bond is reported as part operating cash outflow and part financing cash outflow.
解释:
A is correct.
Under U.S. GAAP, the coupon payment on a bond is reported as an operating cash outflow
考点:债券票面利息(coupon payment)在不同会计准则下的现金流分类
USGAAP下,债券票面利息(coupon payment)or 支付的利息(interest paid)为CFO
IFRS下,债券票面利息(coupon payment)or 支付的利息(interest paid)可以归为CFO也可以归为CFF。
为何不是c呢?严格来说不是本金算cff利息算cfo吗?