NO.PZ2018062004000010
问题如下:
The financing activities least likely include:
选项:
A.buying long-term assets
B.borrowing money
C.paying cash dividend
解释:
A is correct.
Buying or selling long-term assets is referred to investing activities.
解析:买卖长期资产属于投资活动,不属于融资活动,选项A符合题意,入选。
选项B借钱属于融资活动,不入选。
选项C支付现金股利在美国准则下归属于CFF,在国际准则下属于CFF或者CFO,因此不符合题意,不入选。
如题