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kevinzhu · 2020年02月06日

问一道题：NO.PZ2016012102000061

  1. CFA I
  2. FRA

问题如下：

Assuming U.S. GAAP

Cash flow from investing activities is:

选项：

A.

-$5,000.

B.

$20,000.

C.

$30,000.

解释：

CFI=Cash received from sale of company building - purchase of machinery = 40,000 - 20,000 = $20,000

issurance of preferred stock, repuchase of common stock,issurance of bonds,debt retired through issurance of common stock不是都应该考虑在CFI里面吗？

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1 个答案

Olive_品职助教 · 2020年02月07日

嗨，从没放弃的小努力你好：


issurance of preferred stock, repuchase of common stock,issurance of bonds都属于融资活动，属于CFF。

debt retired through issurance of common stock是发股票赎回债券，一种融资产品换成另一种融资产品， 没有现金流的发生。


-------------------------------
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