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PaisleyPPx · 2020年01月31日

问一道题：NO.PZ2016012102000082

  1. CFA I
  2. FRA

问题如下：

PZ company had the following transactions during 2018,Sale of obsolete equipment for $69,000

Converted $43,000 worth of preferred shares to common shares,received interest of $15,000.

Paid cash dividends of $26,000, issue new bonds of $20,000.Withdrawal principal of $36,000.

Assuming company follows U.S. GAAP, please caculated company's CFI and CFF, respectively:

选项：

Cash flows from investing
Cash flows from financing
A.
($105,000)
($26,000)
B.
$105,000
($26,000)
C.
$105,000
($6,000)

解释：

Sale of obsolete equipment for $69,000 - cash inflow from investing.

Converted $43,000 of preferred shares to common shares - non-cash transaction.

Received interest of $15,000 - cash inflow from operations.

Paid dividends of $26,000 - cash outflow from financing.

New bonds principle of $20,000 - cash inflow from financing

Withdrawal principal of $36,000 - cash inflow of investing

CFI =  69,000 + 36,000=105,000

CFF = -26,000 + 20,000 = -6,000

老师 这道题目里 received interest 为什么不算进入CFI里

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1 个答案

Olive_品职助教 · 2020年02月03日

嗨，爱思考的PZer你好：


美国准则下Interest received属于CFO，这都是老师上课强调的知识点，属于考试重点考察内容，一定要记牢，如果忘记了建议随时翻看讲义或者框架图复习哦。


-------------------------------
加油吧，让我们一起遇见更好的自己！


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