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🌊Yuri🌊 · 2023年01月17日

提问

NO.PZ2018062018000033

问题如下:

Compared to direct method, reporting the operating cash flow using indirect method can:

选项:

A.

be more costly

B.

disclose major classes of gross cash receipts and gross cash payments

C.

reflects a forecasting approach

解释:

C is correct. Indirect method can reflects a forecasting approach and be less costly.

刚刚上一道题想要提问结果跳出去了。 请问repurchase of common stock不是投资吗,不应该算在CFI里吗,为什么要算在CFF里呢?

1 个答案

lynn_品职助教 · 2023年01月18日

嗨,爱思考的PZer你好:


repurchase of common stock回购的是公司自己发行的股票,


公司用账上现金购买自己公司的股票,目的是向市场发出积极信号,


让投资者觉得这家公司的股票被低估了,通过这种方式可以提高股票价格,增强投资者信心,从而吸引更多投资者。


所以它属于融资活动。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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