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小燃娃🤪 · 2022年10月26日

为什么呢

  1. CFA I
  2. FRA

NO.PZ2018062018000032

问题如下：

The transaction related to PP&E is non-cash related, but it has a great effect on asset structures, therefore this transaction will be reported on:

选项：

A.

the operating section of the cash flow statement

B.

the investing section on the cash flow statement.

C.

separate note

解释：

C is correct. When a company use non-cash transaction and the transaction will significantly affect capital or asset structures, it should be reported on separate note.

是不是因为是noncash所以不属于Cash flowstatement所以放在seperate note里面

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1 个答案

王园圆_品职助教 · 2022年10月26日

嗨，努力学习的PZer你好：


同学你好，对的哦。因为是非现金的交易，所以和现金流量表就没有关系，AB就是迷惑考生的，同学的解题思路很正确哦

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努力的时光都是限量版，加油！

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