为什么题目说for cash 答案又说不是for cash呢？

问题如下：

The sale of a building for cash would be classified as what type of activity on the cash flow statement?

选项：

Operating.

Investing.

Financing.

解释：

B  is correct.

Purchases and sales of long-term assets are considered investing activities. Note that if the transaction had involved the exchange of a building for other than cash (for example, for another building, common stock of another company, or a long-term note receivable), it would have been considered a significant non-cash activity.

解析：买卖长期资产的现金流属于CFI。但是如果是以物易物，公司拿自己的一个楼换别的公司的一个楼或者别的公司的股票或应收款等，交易中由于不发生现金收付，所以属于non-cash activity。