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六姑娘 · 2023年08月13日

表中的这三个分别什么意思?第一个和第二个什么区别?怎么感觉一样的?

NO.PZ2023020602000077

问题如下:

A company recorded the following events in 2010:


On the 2010 statement of cash flows, the company’s cash flow from investing activities (in ‘000s) is closest to:

选项:

A.($275.00) B.($215.00) C.$285.00

解释:

Only the cash flows for the purchase of the shares in an affiliated company are cash from investing activities; therefore the net amount is - $275,000. Cash flows from trading securities are operating activities.



1 个答案

王园圆_品职助教 · 2023年08月13日

purchase of securities for trading purpose 是买入交易性证券,属于现金流出;proceeds from sale of ttrading securities是卖出交易性证券属于现金流入;这两者都属于CFO项目,请看第一个讲义截图的蓝色部分

proceeds from issuance of bonds是卖出债券收到的现金,也属于现金流入,属于CFF项目,请看第二个截图黄色部分