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Helen 🎈 · 2024年03月18日

principal paid是cff

  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

Principal received 是cfi

是这样不？


那怎么理解principal amounts of debt issued 谢谢

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1 个答案

lynn_品职助教 · 2024年03月18日

嗨，爱思考的PZer你好：


Principal received 是cfi

是这样不？


那怎么理解principal amounts of debt issued 谢谢


Withdrawal principal of $36,000.就是收回本金的意思。公司有可能在之前投资过一些债券投资，那债券到期或者提前归还的话，就会有本金的收回。这是一种投资性现金流入，即CFI


principal amounts（本金） of debt issued（发行的债券）这道题中我没有看到原文，其实就是New bonds principle，发行债券的本金。



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