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cangli · 2022年10月19日

交易证券为什么是CFO?

  1. CFA I
  2. FRA

NO.PZ2016012102000082

问题如下：

PZ company had the following transactions during 2018,Sale of obsolete equipment for $69,000

Converted $43,000 worth of preferred shares to common shares,received interest of $15,000.

Paid cash dividends of $26,000, issue new bonds of $20,000.Withdrawal principal of $36,000.

Assuming company follows U.S. GAAP, please caculated company's CFI and CFF, respectively:

选项：

CFI
CFF

A.

($105,000)
($26,000)

B.

$105,000
($26,000)

C.

$105,000
($6,000)

解释：

C is correct.

Sale of obsolete equipment for $69,000 - cash inflow from investing.

Converted $43,000 of preferred shares to common shares - non-cash transaction.

Received interest of $15,000 - cash inflow from operations.

Paid dividends of $26,000 - cash outflow from financing.

New bonds principle of $20,000 - cash inflow from financing

Withdrawal principal of $36,000 - cash inflow of investing

CFI = 69,000 + 36,000=105,000

CFF = -26,000 + 20,000 = -6,000

考点：USGAAP下直接法计算 CFI和CFF


CFI = 69k + 36k = 105k

CFF = - 26k + 20k = - 6k

注：USGAAP 下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI

买别人的证券也是借钱给别人呀，为什么借钱就是CFI,买证券就是CFO

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2 个答案

Kiko_品职助教 · 2022年10月20日

嗨，爱思考的PZer你好：


美国准则下收到利息规定要算做是CFO，IFRS下收到利息可以是CFO，也可以是CFI，这是何老师上课特别强调的。要记住哈

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努力的时光都是限量版，加油！

西贝的粑粑 · 2022年10月19日

以短期交易，赚取利润的行为视作经营性活动，所以归类为CFO

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NO.PZ2016012102000082问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI 虽然蒙对了。还是想问转换成普通股的那个43000 应该怎么计入现金流呢

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