开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

ROOT · 2023年05月29日

请老师帮忙解答一下

  1. CFA I
  2. FRA

NO.PZ2019120301000111

问题如下：

QuestionWhen a company issues common stock as part of the conversion of a convertible bond, the cash flow statement will most likely:

选项：

A.omit the transaction but disclose it in a separate note or supplementary statement.

B.omit the transaction without disclosure.

C.include the transaction because it materially affects the company’s financial position.

解释：

Solution

A is correct. Significant non-cash transactions, such as the exchange of non-monetary assets or issuance of stock as part of a stock dividend or conversion are not incorporated in the cash flow statement. They are required to be disclosed, however, in either a separate note or a supplementary schedule to the cash flow statement.

B is incorrect. The transaction must be disclosed.

C is incorrect. The transaction is omitted from the cash flow statement but disclosed separately.

请问老师这考的是讲义哪部分的知识点？我没有找到

添加评论
1 个答案
已采纳答案

王园圆_品职助教 · 2023年05月30日

同学你好，本题相关的内容在diluted EPS内的convertible bond有一些涉及。但是确实没有直接对应A选项的讲义内容，不过通过排除法是可以做出来的哦

因为发行股票来应对可转债的转换，这件事不涉及现金支出，也就不需要在现金流量表披露，所以C选项肯定是错的

B选项说要完全不披露该笔交易，肯定也是错的，因为同时涉及到equity和的debt的变动，肯定是重大事件，需要披露的

所以只剩A是正确的了，至少这笔发行股票的事项需要在notes里做披露

  • 1

    回答

  • 0

    关注

  • 169

    浏览
相关问题

NO.PZ2019120301000111 问题如下 QuestionWhen a company issues common stopart of the conversion of a convertible bon the cash flow statement will most likely: A.omit the transaction but sclose it in a separate note or supplementary statement. B.omit the transaction without sclosure. C.inclu the transaction because it materially affects the company’s financiposition. SolutionA is correct. Significant non-cash transactions, suthe exchange of non-monetary assets or issuanof stopart of a stovinor conversion are not incorporatein the cash flow statement. They are requireto sclose however, in either a separate note or a supplementary schele to the cash flow statement.B is incorrect. The transaction must scloseC is incorrect. The transaction is omittefrom the cash flow statement but scloseseparately. 请问老师，题目中“ 一家公司发行普通股作为可转换债券的一部分时” 应该怎么理解哈？发行普通股为什么会作为可转换债券的一部分呢？谢谢老师。

2023-08-15 15:26 1 · 回答

NO.PZ2019120301000111问题如下 QuestionWhen a company issues common stopart of the conversion of a convertible bon the cash flow statement will most likely:A.omit the transaction but sclose it in a separate note or supplementary statement.B.omit the transaction without sclosure.C.inclu the transaction because it materially affects the company’s financiposition.SolutionA is correct. Significant non-cash transactions, suthe exchange of non-monetary assets or issuanof stopart of a stovinor conversion are not incorporatein the cash flow statement. They are requireto sclose however, in either a separate note or a supplementary schele to the cash flow statement.B is incorrect. The transaction must scloseC is incorrect. The transaction is omittefrom the cash flow statement but scloseseparately.请老师用中文翻译并一下题目和吧，谢谢

2022-09-07 19:23 1 · 回答