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果儿 · 2020年03月15日

问一道题:NO.PZ2018062018000031

问题如下:

Which of the following cash flows can be classified as operating activities ?

选项:

A.

The purchase of a plant by a manufacturing factory.

B.

The purchase of  securities classified as cash equivalents

C.

Sales of surplus equipment by a restaurant

解释:

B is correct. The purchase of  securities classified as cash equivalents is an operating activity. The purchase of a plant by a manufacturing company and sales of surplus equipment by a restaurant are investing activities.

A为什么不对呢?

1 个答案

纠纠_品职答疑助手 · 2020年03月15日

同学你好: a选项中,plant是大型设备的意思,属于固定资产。 购买固定资产属于投资活动,不属于日常经营活动。 加油!