问问cfi和proceeds的关系在哪讲到过

问题如下：

Question If a company sold PP&E with a carrying amount of £75,000 and reported a gain of £2,000, cash flow from investing activities is:

选项：

A.£0.

B.£73,000.

C.£77,000.

解释：

1. Incorrect because it assumes the cash proceeds from the sale of PP&E went towards either cash flow from operating or cash flow from financing, and not cash flow from investing.

2. Incorrect because it incorrectly subtracts the gain from the carrying amount to calculate the sales proceeds. Thus, sales proceeds = carrying amount – gain on sale = 75 – 2 = 73.

3. Correct because the gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. An asset’s carrying amount is typically the net book value (i.e., the historical cost minus accumulated depreciation), unless the asset’s carrying amount has been changed to reflect impairment and/or revaluation, as previously discussed. Ignoring taxes, the cash flow from the sale would appear as a cash inflow from investing. Thus, gain on sale of long lived asset = sales proceeds – carrying amount. Rearranging, sales proceeds = gain on sale of long lived asset + carrying amount = 2 + 75 = 77.

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