问题如下图:
选项:
A.
B.
C.
解释:
为什么持有到到期证券是经营类活动啊? item 2是认为是trading security所以算经营类么?
NO.PZ2017102901000031问题如下 Unr whisection of a manufacturing company’s cash flow statement are the following activities reporteItem 1: Purchases of securities helfor trangItem 2: Purchases of securities helfor investment A.Both items are investing activities. B.Only Item 1 is operating activity. C.Only Item 2 is operating activity B is correct.The purchase ansale of securities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity. 因为是短期的投资,所以收益属于interest revenue?而这个在GA下是放在 I/S 里的,所以在CF/s 中是属于operating 的么?
NO.PZ2017102901000031问题如下 Unr whisection of a manufacturing company’s cash flow statement are the following activities reporteItem 1: Purchases of securities helfor trangItem 2: Purchases of securities helfor investment A.Both items are investing activities. B.Only Item 1 is operating activity. C.Only Item 2 is operating activity B is correct.The purchase ansale of securities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity. 如上
NO.PZ2017102901000031 Both items are operating activities. Only Item 1 is investing activity. B is correct. The purchase ansale of securities consirecash equivalents ansecurities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity. 如题,麻烦都下呢
Both items are operating activities. Only Item 1 is investing activity. B is correct. The purchase ansale of securities consirecash equivalents ansecurities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity.老师,如果是security available for sale,要记哪里?
对于生产性企业来说,金融资产的买卖也属于是operationg。实务上,这种会计准则的设计逻辑在哪里?可以一下吗?