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恬恬爱吃香菜 · 2018年07月08日

问一道题：NO.PZ2016012102000082 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

老师你好withdrawal principal 为什么会被计提成资金的投资投入呢，谢谢解答

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1 个答案

品职辅导员_小明 · 2018年07月08日

题目没写清楚，指的是收回借出去的本金

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NO.PZ2016012102000082问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI 虽然蒙对了。还是想问转换成普通股的那个43000 应该怎么计入现金流呢

2024-10-22 20:44 1 · 回答

NO.PZ2016012102000082问题如下PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI Principreceive是cfi 是这样不？那怎么理解principamounts of issue谢谢

2024-03-18 08:24 1 · 回答

NO.PZ2016012102000082 问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFF A.($105,000)($26,000) B.$105,000($26,000) C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI withawl princip是什么意思

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2023-10-10 16:29 1 · 回答

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2023-03-29 17:43 1 · 回答