NO.PZ2016012102000156
问题如下:
Under U.S. GAAP, which of the following statements about the coupon payment on a bond is correct?
选项:
A.
The coupon payment on a bond is reported as an operating cash outflow.
B.
The coupon payment on a bond is reported as a financing cash outflow.
C.
The coupon payment on a bond is reported as part operating cash outflow and part financing cash outflow.
解释:
A is correct.
Under U.S. GAAP, the coupon payment on a bond is reported as an operating cash outflow
考点:债券票面利息(coupon payment)在不同会计准则下的现金流分类
USGAAP下,债券票面利息(coupon payment)or 支付的利息(interest paid)为CFO
IFRS下,债券票面利息(coupon payment)or 支付的利息(interest paid)可以归为CFO也可以归为CFF。
有一点我搞不清楚,
在premium里,会计师认为那个减项也是pmt 是现金流cfo,但分析师认为,-84是cfo因为是interest,-16是本金是cff,对比,会计法则,cfo被低估,cff被高估。。
我怎么都弄不懂为啥。。。。会计法则不是100都是cfo吗?比84大呀?怎么就低估呢?