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逢考必过过过过过过 · 2020年08月04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

Withdrawal principal怎么能属于CFI呢？我看别的解答老师都说是借给别人的钱，就算是借给别人的钱，也应该是CFF啊？除非是投资给子公司的钱？

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1 个答案

纠纠_品职答疑助手 · 2020年08月04日

嗨，从没放弃的小努力你好：


借钱给别人，然后问别人收利息属于CFI是投资行为。

CFF是融资行为，是我们问别人借钱。同学注意方向。


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