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FrankSun · 2020年01月05日

问一道题:NO.PZ2018062018000032

问题如下:

The transaction related to PP&E is non-cash related, but it has a great effect on asset structures, therefore this transaction will be reported on:

选项:

A.

the operating section of the cash flow statement

B.

the investing section on the cash flow statement.

C.

separate note

解释:

C is correct. When a company use non-cash transaction and the transaction will significantly affect capital or asset structures, it should be reported on separate note.

什么意思呢

1 个答案

Olive_品职助教 · 2020年01月06日

嗨,从没放弃的小努力你好:


关于PPE的交易是non-cash realated,说明交易过程没有涉及到现金,比如以物易物就是non-cash related transaction。因为没有现金流发生,所以不管是COF还是CFI都不受影响,又因为这笔交易影响重大,所以应该把这笔交易在附注里披露。


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