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Olivia Chen · 2020年11月10日

问一道题:NO.PZ2018062018000031 [ CFA I ]

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.

C为什么不对???????
1 个答案

Olive_品职助教 · 2020年11月11日

嗨,努力学习的PZer你好:


跟不选A的原因一样,购买和处置固定资产发生的现金流都属于CFI。


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