问一道题：NO.PZ2016012101000106 [ CFA I ]

NO.PZ2016012101000106问题如下Jarong Plinkett Stores reportenet income of $25 million. The company hno outstanng bt. Using the following information from the comparative balansheets (in millions), whshoulthe company report in the financing section of the statement of cash flows in 2010?A.Issuanof common stoof $42 million; vin paiof $10 million.B.Issuanof common stoof $38 million; vin paiof $10 million.C.Issuanof common stoof $42 million; vin paiof $40 million.is correct.The increase of $42 million in common stoanaitionpaiin capitincates ththe company issuestoring the year. The increase in retaineearnings of $15 million incates ththe company pai$10 million in cash vin ring the year, terminebeginning retaineearnings of $100 million plus net income of $25 million minus enng retaineearnings of $115 million, whiequals $10 million in cash vin.解析2010年common stock和paiin capitcommon stock都增加了，说明当年公司发了新股，会带来CFF的流入，2是新发行股票面值部分带来的收入，40是超过面值部分的溢价，总流入金额是二者之和即2+40=42。vinpai以用RE的BASE法则计算，100+NI-vin115，NI根据题目已知是25，可算出vin10。totequity增加了57、比42多的是什么呢？

NO.PZ2016012101000106 问题如下 Jarong Plinkett Stores reportenet income of $25 million. The company hno outstanng bt. Using the following information from the comparative balansheets (in millions), whshoulthe company report in the financing section of the statement of cash flows in 2010? A.Issuanof common stoof $42 million; vin paiof $10 million. B.Issuanof common stoof $38 million; vin paiof $10 million. C.Issuanof common stoof $42 million; vin paiof $40 million. is correct.The increase of $42 million in common stoanaitionpaiin capitincates ththe company issuestoring the year. The increase in retaineearnings of $15 million incates ththe company pai$10 million in cash vin ring the year, terminebeginning retaineearnings of $100 million plus net income of $25 million minus enng retaineearnings of $115 million, whiequals $10 million in cash vin.解析2010年common stock和paiin capitcommon stock都增加了，说明当年公司发了新股，会带来CFF的流入，2是新发行股票面值部分带来的收入，40是超过面值部分的溢价，总流入金额是二者之和即2+40=42。vinpai以用RE的BASE法则计算，100+NI-vin115，NI根据题目已知是25，可算出vin10。 根据题目的表述怎么变成paiin capital变成股本溢价了，还是aitionpaiin capitcommon stock相当于capitsurplus?

NO.PZ2016012101000106 如题。。。。。。。。。。。。。。

    如果计算CFF的话，是否是 Issuanof Sto- vnt pai= 42-10 =32？