NO.PZ2018062018000032
问题如下:
The transaction related to PP&E is non-cash related, but it has a great effect on asset structures, therefore this transaction will be reported on:
选项:
A.the operating section of the cash flow statement
B.the investing section on the cash flow statement.
C.separate note
解释:
C is correct. When a company use non-cash transaction and the transaction will significantly affect capital or asset structures, it should be reported on separate note.
non-cash不是指D&A吗?D&A不是包含在CFO里么。为什么不选A?