NO.PZ2018062018000031
问题如下:
Which of the following cash flows can be classified as operating activities ?
选项:
A.The purchase of a plant by a manufacturing factory.
B.The purchase of securities classified as cash equivalents
C.Sales of surplus equipment by a restaurant
解释:
B is correct. The purchase of securities classified as cash equivalents is an operating activity. The purchase of a plant by a manufacturing company and sales of surplus equipment by a restaurant are investing activities.
A为什么不能理解为买了个PPE?