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三言午寺 · 2020年07月27日

问一道题:NO.PZ2017102901000032

问题如下:

A company recently engaged in a non-cash transaction that significantly affected its property, plant, and equipment. The transaction is:

选项:

A.

reported under the investing section of the cash flow statement.

B.

reported differently in cash flow from operations under the direct and indirect methods.

C.

disclosed as a separate note or in a supplementary schedule to the cash flow statement.

解释:

C is correct.

Because no cash is involved in non-cash transactions, these transactions are not incorporated in the cash flow statement. However, non-cash transactions that significantly affect capital or asset structures are required to be disclosed either in a separate note or a supplementary schedule to the cash flow statement.

以物易物都没有现金流的产生,为啥还要在现金流量表里披露呢?

1 个答案

Olive_品职助教 · 2020年07月27日

嗨,爱思考的PZer你好:


因为重大性原则,虽然不影响现金流量,但是对利润是有影响的,且以物易物很容易操纵的,是需要报表使用者重点关注的内容。披露可以在notes里披露也可以在现金流量表里单独披露,这是会计准则的规定。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!


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