问题如下:
Sale of out-of-date machines would be classified as:
选项:
A. operating cash flow.
B. investing cash flow.
C. financing cash flow.
解释:
Sale of out-of-date machines would be classified as investing cash flow.
在损益表里面special item有一个处置固定资产是属于operating income. 是不是operating income都是CFO,如果是就有点矛盾了?