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eyn · 2024年09月11日

Repaid mortgage principal

  1. CFA I
  2. FRA

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

这里mortgage principle为什么是CFF？ 可以举个实际的例子吗？比如如果是买厂房的mortgage，是不是该算作CFO？

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1 个答案

lynn_品职助教 · 2024年09月13日

嗨，爱思考的PZer你好：


不是的，只要是抵借款，不会管用途的。这个就相当于企业用大楼、厂房去抵押贷款，至于是扩大投资还是建新厂房都一样。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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NO.PZ2024011002000046问题如下 Martin, Inhthe following transactions ring 20X7:Purchasenew fixeassets for $75,000.Converte$70,000 worth of preferreshares to common shares.Receivecash vin of $12,000. Paicash vin of $21,000.Repaimortgage principof $17,000.Assuming Martin follows U.S. GAAP, whiof the following amountsrepresents Martin's cash flows from investing ancash flows from financing in20X7, respectively? Cash flows from investing Cashflows from financingA.($5,000) ($21,000)B.($75,000) ($21,000)C.($75,000) ($38,000) Purchasenew fixeassets for $75,000 — cash outflow from investing Converte$70,000 of preferreshares to common shares — noncash transaction Receivevin of $12,000 — cash inflow from operationsPaivin of $21,000 — cash outflow from financingMortgage repayment of $17,000 — cash outflow from financingCFI = —75,000CFF = —21,000 — 17,000 = —$38,000 怎么理解CF中的mortgage

2024-08-06 20:25 1 · 回答