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Diana · 2023年01月28日

A为什么不能理解为买了个PPE?

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?

1 个答案

王园圆_品职助教 · 2023年01月28日

嗨,爱思考的PZer你好:


同学你好,A选项是完全可以理解为买了个PPE的啊

但是题目问的是以下哪个选项属于经营性现金流

经营性现金流里面是不包含购买机器厂房设备等固定资产投资的,A选项说的购买厂房这种固定资产投资,是CFI投资性现金流

同学可与i参考以下讲义截图(黄色就是B选项)

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