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💗 · 2025年05月22日

为什么优先股转换为普通股要算cash outflow呢

NO.PZ2024011002000046

问题如下:

Martin, Inc. had the following transactions during 20X7:

  • Purchased new fixed assets for $75,000.
  • Converted $70,000 worth of preferred shares to common shares.
  • Received cash dividends of $12,000. Paid cash dividends of $21,000.
  • Repaid mortgage principal of $17,000.
Assuming Martin follows U.S. GAAP, which of the following amounts represents Martin's cash flows from investing and cash flows from financing in 20X7, respectively?

选项:

Cash flows from investing Cash flows from financing

A.($5,000) ($21,000)

B.($75,000) ($21,000)

C.($75,000) ($38,000)

解释:

Purchased new fixed assets for $75,000 — cash outflow from investing

Converted $70,000 of preferred shares to common shares — noncash transaction

Received dividends of $12,000 — cash inflow from operations

Paid dividends of $21,000 — cash outflow from financing

Mortgage repayment of $17,000 — cash outflow from financing

CFI = —75,000

CFF = —21,000 — 17,000 = —$38,000

为什么优先股转换为普通股要算cash outflow呢

1 个答案

王园圆_品职助教 · 2025年05月22日

同学你好,你看错答案了吧,答案写的是“Converted $70,000 of preferred shares to common shares — noncash transaction”——优先股公、转成普通股根本不涉及现金流入流出的

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