NO.PZ2019120301000111
问题如下：
Question When a company issues common stock as part of the conversion of a convertible bond, the cash flow statement will most likely:选项：
A.omit the transaction but disclose it in a separate note or supplementary statement. B.omit the transaction without disclosure. C.include the transaction because it materially affects the company’s financial position.解释：
SolutionA is correct. Significant non-cash transactions, such as the exchange of non-monetary assets or issuance of stock as part of a stock dividend or conversion are not incorporated in the cash flow statement. They are required to be disclosed, however, in either a separate note or a supplementary schedule to the cash flow statement.
B is incorrect. The transaction must be disclosed.
C is incorrect. The transaction is omitted from the cash flow statement but disclosed separately.
请问老师，题目中“ 一家公司发行普通股作为可转换债券的一部分时” 应该怎么理解哈？
发行普通股为什么会作为可转换债券的一部分呢？
谢谢老师。
