NO.PZ2018062004000109
问题如下:
Which of the following statements is least correct according to the cash flow statement of Company A?
选项:
A.The primary source of cash is operating activities.
B.The primary use of cash is investing activities.
C.The primary use of cash is financing activities.
解释:
B is correct.
The primary use of cash is financing activities, not investing activities.
题目上面给的都是net cash flow,net CFO是正数,net CFF是负数,可是这并不能推断出现金流出主要的use是financing吧。
比如下面这种情况:
CFO中,cash in是5 billion,cash out 是4 billion,所以 net CFO是1 billion;
CFF中,cash in是1 billion,cash out 是3 billion,所以 net CFF是-2 billion;
这种情况跟题目类似,但是也不能说 cash primary use是financing,主要用途依然是operating啊。
而且我记得何老师讲的是,公司现金一定主要跟operating有关