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SYc · 2024年02月29日

withdrawl principal 是什么意思

  1. CFA I
  2. FRA

NO.PZ2016012102000082

问题如下：

PZ company had the following transactions during 2018,Sale of obsolete equipment for $69,000

Converted $43,000 worth of preferred shares to common shares,received interest of $15,000.

Paid cash dividends of $26,000, issue new bonds of $20,000.Withdrawal principal of $36,000.

Assuming company follows U.S. GAAP, please caculated company's CFI and CFF, respectively:

选项：

CFI
CFF
A.
($105,000)
($26,000)
B.
$105,000
($26,000)
C.
$105,000
($6,000)

解释：

C is correct.

Sale of obsolete equipment for $69,000 - cash inflow from investing.

Converted $43,000 of preferred shares to common shares - non-cash transaction.

Received interest of $15,000 - cash inflow from operations.

Paid dividends of $26,000 - cash outflow from financing.

New bonds principle of $20,000 - cash inflow from financing

Withdrawal principal of $36,000 - cash inflow of investing

CFI = 69,000 + 36,000=105,000

CFF = -26,000 + 20,000 = -6,000

考点：USGAAP下直接法计算 CFI和CFF


CFI = 69k + 36k = 105k

CFF = - 26k + 20k = - 6k

注：USGAAP 下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI

withdrawl principal 是什么意思

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1 个答案

王园圆_品职助教 · 2024年03月01日

同学你好，Withdrawal principal of $36,000.就是收回本金的意思。公司有可能在之前投资过一些债券投资，那债券到期或者提前归还的话，就会有本金的收回。这里就是这个意思，这是一种投资性现金流入。

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NO.PZ2016012102000082问题如下 PZ company hthe following transactions ring 2018,Sale of obsolete equipment for $69,000Converte$43,000 worth of preferreshares to common shares,receiveinterest of $15,000.Paicash vin of $26,000, issue new bon of $20,000.Withawprincipof $36,000.Assuming company follows U.S. GAAP, please caculatecompany's CFI anCFF, respectively: CFICFFA.($105,000)($26,000)B.$105,000($26,000)C.$105,000($6,000) C is correct.Sale of obsolete equipment for $69,000 - cash inflow from investing.Converte$43,000 of preferreshares to common shares - non-cash transaction.Receiveinterest of $15,000 - cash inflow from operations.Paivin of $26,000 - cash outflow from financing.New bon principle of $20,000 - cash inflow from financingWithawprincipof $36,000 - cash inflow of investingCFI = 69,000 + 36,000=105,000CFF = -26,000 + 20,000 = -6,000考点USGAAP下直接法计算 CFI和CFFCFI = 69k + 36k = 105kCFF = - 26k + 20k = - 6k注USGA下收到利息是CFO，IFRS下收到利息可以是CFO，也可以是CFI 虽然蒙对了。还是想问转换成普通股的那个43000 应该怎么计入现金流呢

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