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啵啵啵啵啵啵儿儿 · 2020年07月25日

问一道题:NO.PZ2017102901000031

问题如下:

Under which section of a manufacturing company’s cash flow statement are the following activities reported?

Ÿ Item 1: Purchases of securities held for trading

Ÿ Item 2: Sales of securities considered cash equivalents

选项:

A.

Both items are investing activities.

B.

Both items are operating activities.

C.

Only Item 1 is an investing activity.

解释:

B is correct.

The purchase and sale of securities considered cash equivalents and securities held for trading are considered operating activities even for companies in which this activity is not a primary business activity.

老师,好:


这道题目没有提美国还是国际标准啊?

1 个答案
已采纳答案

Olive_品职助教 · 2020年07月27日

嗨,努力学习的PZer你好:


两个会计准则在这里是没有区别的,因此这个信息点并不重要


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