NO.PZ2024011002000046
问题如下:
Martin, Inc. had the following transactions during 20X7:
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