NO.PZ2016012101000191
问题如下：
A company issues €1 million of bonds at face value. When the bonds are issued, the company will record a:
选项：
A.cash inflow from investing activities.
B.cash inflow from financing activities.
C.cash inflow from operating activities.
解释：
B is correct.
The company receives €1 million in cash from investors at the time the bonds are issued, which is recorded as a financing activity.
解析：公司按面值发行了1 million的债券，题目问债券发行后收到的1 million现金流应该属于CFI、CFO还是CFF。
发债券属于公司的融资行为，收到的现金流属于CFF，选项B正确。
债券票面利息（coupon payment）在不同会计准则下的现金流分类
USGAAP下，债券票面利息（coupon payment）or 支付的利息（interest paid）为CFO
IFRS下，债券票面利息（coupon payment）or 支付的利息（interest paid）可以归为CFO也可以归为CFF。
然后发债收到的现金肯定是CFF
这样理解对吗？
