NO.PZ2016012102000061
问题如下:
Assuming U.S. GAAP
Cash flow from investing activities is:
选项:
A. -$5,000.
B. $20,000.
C. $30,000.
解释:
CFI=Cash received from sale of company building - purchase of machinery = 40,000 - 20,000 = $20,000
老师,profit on sale of builing 不计入CFI吗?那为什么No 2016012102000059题目中profit on sale of equipment 答案解析中是计入CFI而不只是收益呢