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🐳有脚印的鲸鱼🐾 · 2021年01月05日

问一道题:NO.PZ2017102901000032 [ CFA I ]

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.

老师 请问这道题目不选B的原因是因为changes in non cash transaction 是体现在计算过程中而不是直接体现在cf statement上面?我可以这么理解吗?谢谢!
1 个答案

Olive_品职助教 · 2021年01月05日

嗨,爱思考的PZer你好:


不选B的原因:

  • 因为非现金交易是不影响CFO、CFI、CFF的,而B选项说要在CFO中report,所以说法不对。

关于 non cash transaction ,同学可以参考下列回答:

https://class.pzacademy.com/qa/15911

https://class.pzacademy.com/qa/39032

https://class.pzacademy.com/qa/58505


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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