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南极耳语 · 2023年03月29日

请问withdraw principal是啥意思?

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

1


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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)

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