销售公司大楼收到的现金为什么属于cfi？图中最后一项为什么不属于cfi？

NO.PZ2016012102000061问题如下Assuming U.S. GAAPCash flow from investing activities is:A.-$5,000.B.$20,000.C.$30,000. CFI=Cash receivefrom sale of company builng - purchase of machinery = 40,000 - 20,000 = $20,000考点直接法求的CFICFI=销售公司大楼收到的现金 + 购买设备支付的现金流 = 40,000 - 20,000 = $20,000发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF 前面一个题说卖楼产生的收益计入CFO，这个卖楼不作为主营业务为啥还能计入CFO啊

NO.PZ2016012102000061 问题如下 Assuming U.S. GAAPCash flow from investing activities is: A.-$5,000. B.$20,000. C.$30,000. CFI=Cash receivefrom sale of company builng - purchase of machinery = 40,000 - 20,000 = $20,000考点直接法求的CFICFI=销售公司大楼收到的现金 + 购买设备支付的现金流 = 40,000 - 20,000 = $20,000发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF 是属于迷惑吗，考试是时候怎么辨别，因为G/L也不清楚到底有没有现金流，这样思考起来就会更加复杂了

NO.PZ2016012102000061 问题如下 Assuming U.S. GAAPCash flow from investing activities is: A.-$5,000. B.$20,000. C.$30,000. CFI=Cash receivefrom sale of company builng - purchase of machinery = 40,000 - 20,000 = $20,000考点直接法求的CFICFI=销售公司大楼收到的现金 + 购买设备支付的现金流 = 40,000 - 20,000 = $20,000发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF 老师，请问retirethrough issuanof common stock是不是计入B/S，不计入CFF？

NO.PZ2016012102000061 问题如下 Assuming U.S. GAAPCash flow from investing activities is: A.-$5,000. B.$20,000. C.$30,000. CFI=Cash receivefrom sale of company builng - purchase of machinery = 40,000 - 20,000 = $20,000考点直接法求的CFICFI=销售公司大楼收到的现金 + 购买设备支付的现金流 = 40,000 - 20,000 = $20,000发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF 老师上课讲美国GAAP下 investment in both long-term anshort term equity anbt都是CFI啊，为什么发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF了？

NO.PZ2016012102000061 问题如下 Assuming U.S. GAAPCash flow from investing activities is: A.-$5,000. B.$20,000. C.$30,000. CFI=Cash receivefrom sale of company builng - purchase of machinery = 40,000 - 20,000 = $20,000考点直接法求的CFICFI=销售公司大楼收到的现金 + 购买设备支付的现金流 = 40,000 - 20,000 = $20,000发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF 如题，这个题直接法求CFI的公式在讲义中没给出。给出的是G/L=procee sposBV和Fixeasset的BASE法则公式。为什么要用答案的这个公式？