问一道题：NO.PZ2016012102000082 [ CFA I ]

NO.PZ2016012102000082问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI 虽然蒙对了。还是想问转换成普通股的那个43000 应该怎么计入现金流呢

NO.PZ2016012102000082问题如下PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI Principreceive是cfi 是这样不？那怎么理解principamounts of issue谢谢

NO.PZ2016012102000082 问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFF A.($105,000)($26,000) B.$105,000($26,000) C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI withawl princip是什么意思

NO.PZ2016012102000082问题如下PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI 为啥卖设备是投资活动呀

NO.PZ2016012102000082 问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFF A.($105,000)($26,000) B.$105,000($26,000) C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI 1