请问这道题属于老师视频里的哪个部分?这种题在考试的时候出现的可能dada大吗?问题如下图:
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解释:
NO.PZ2016012102000062 问题如下 Assuming U.S. GAAPCash flow from financing activities is: A.$45,000. B.$55,000. C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock(发行优先股), issuanof bon(发债), princippayments on bank borrowings(偿还借款本金), repurchase of common stock(回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券,从债权变为了股权,没有现金流的产生。2. 美国准则下,interest pai于CFO,国际准则下可以归为CFO也可以归为CFF。 我在CFF CALCULATION这一部分没有找到题目对应的知识点,请问是在讲义的哪一部分
NO.PZ2016012102000062问题如下Assuming U.S. GAAPCash flow from financing activities is:A.$45,000.B.$55,000.C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock(发行优先股), issuanof bon(发债), princippayments on bank borrowings(偿还借款本金), repurchase of common stock(回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券,从债权变为了股权,没有现金流的产生。2. 美国准则下,interest pai于CFO,国际准则下可以归为CFO也可以归为CFF。 好像这一章有个地方说到对长期资产的购买 在cfi和cfo的判断上有不同,但是忘了是哪个知识点,请老师提示下
NO.PZ2016012102000062 问题如下 Assuming U.S. GAAPCash flow from financing activities is: A.$45,000. B.$55,000. C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock(发行优先股), issuanof bon(发债), princippayments on bank borrowings(偿还借款本金), repurchase of common stock(回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券,从债权变为了股权,没有现金流的产生。2. 美国准则下,interest pai于CFO,国际准则下可以归为CFO也可以归为CFF。 那个retirefrom common sto是什么 为什么不用算呢
NO.PZ2016012102000062 问题如下 Assuming U.S. GAAPCash flow from financing activities is: A.$45,000. B.$55,000. C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock(发行优先股), issuanof bon(发债), princippayments on bank borrowings(偿还借款本金), repurchase of common stock(回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券,从债权变为了股权,没有现金流的产生。2. 美国准则下,interest pai于CFO,国际准则下可以归为CFO也可以归为CFF。 (与本题无关)计算现金流时,资产项的变化写“—”号,负债项的变化写“+\"号,仅适用于计算CFO吗?谢谢
NO.PZ2016012102000062问题如下Assuming U.S. GAAPCash flow from financing activities is:A.$45,000.B.$55,000.C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock(发行优先股), issuanof bon(发债), princippayments on bank borrowings(偿还借款本金), repurchase of common stock(回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券,从债权变为了股权,没有现金流的产生。2. 美国准则下,interest pai于CFO,国际准则下可以归为CFO也可以归为CFF。 ), princippayments on bank borrowings(偿还借款本金), 这个是cfi啊