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丁园 · 2024年08月06日

mortgage属于CFF而不是CFI吗

NO.PZ2024011002000046

问题如下:

Martin, Inc. had the following transactions during 20X7:

  • Purchased new fixed assets for $75,000.
  • Converted $70,000 worth of preferred shares to common shares.
  • Received cash dividends of $12,000. Paid cash dividends of $21,000.
  • Repaid mortgage principal of $17,000.
Assuming Martin follows U.S. GAAP, which of the following amounts represents Martin's cash flows from investing and cash flows from financing in 20X7, respectively?

选项:

Cash flows from investing Cash flows from financing

A.($5,000) ($21,000)

B.($75,000) ($21,000)

C.($75,000) ($38,000)

解释:

Purchased new fixed assets for $75,000 — cash outflow from investing

Converted $70,000 of preferred shares to common shares — noncash transaction

Received dividends of $12,000 — cash inflow from operations

Paid dividends of $21,000 — cash outflow from financing

Mortgage repayment of $17,000 — cash outflow from financing

CFI = —75,000

CFF = —21,000 — 17,000 = —$38,000

怎么理解CF中的mortgage

1 个答案

lynn_品职助教 · 2024年08月07日

嗨,爱思考的PZer你好:


Repaid mortgage principal of $17,000.是偿还抵押贷款本金 17,000 美元。这个是CFF,融资活动,等于是以前借了钱还钱。这个是对应的,一个是借款方一个是还款方。


Withdrawal principal of $36,000,是收回本金,这个是收回以前我们借出去的本金,比如是我们投资了债券然后到期拿到了本金,所以是投资活动。

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