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南极耳语 · 2023年03月29日

请问withdraw principal是啥意思？

  1. CFA I
  2. FRA

NO.PZ2016012102000082

问题如下：

PZ company had the following transactions during 2018,Sale of obsolete equipment for $69,000

Converted $43,000 worth of preferred shares to common shares,received interest of $15,000.

Paid cash dividends of $26,000, issue new bonds of $20,000.Withdrawal principal of $36,000.

Assuming company follows U.S. GAAP, please caculated company's CFI and CFF, respectively:

选项：

CFI
CFF
A.
($105,000)
($26,000)
B.
$105,000
($26,000)
C.
$105,000
($6,000)

解释：

C is correct.

Sale of obsolete equipment for $69,000 - cash inflow from investing.

Converted $43,000 of preferred shares to common shares - non-cash transaction.

Received interest of $15,000 - cash inflow from operations.

Paid dividends of $26,000 - cash outflow from financing.

New bonds principle of $20,000 - cash inflow from financing

Withdrawal principal of $36,000 - cash inflow of investing

CFI = 69,000 + 36,000=105,000

CFF = -26,000 + 20,000 = -6,000

考点：USGAAP下直接法计算 CFI和CFF


CFI = 69k + 36k = 105k

CFF = - 26k + 20k = - 6k

注：USGAAP 下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI

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王园圆_品职助教 · 2023年03月29日

嗨，爱思考的PZer你好：


同学你好，解析的表格里最后一项列示了哦：withdraw principal

就是”收回借给其他人的贷款本金“

即回收本金的意思，是属于投资活动的一部分（因为借给别人贷款可以收利息，相当于公司在做债券投资）

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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