秀子 · 2020年02月15日
问题如下：
Assuming U.S. GAAP
Cash flow from financing activities is:
选项：
A.$45,000.
B.$55,000.
C.$75,000.
解释：
CFF=Issuance of preferred stock + issuance of bonds - principal payments on bank borrowings - repurchase of common stock - dividends paid = 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000
老师，这道题interest paid 为什么不算入才CFF呢，比如由于发行debt而产生的interest？
NO.PZ2016012102000062 问题如下 Assuming U.S. GAAPCash flow from financing activities is: A.$45,000. B.$55,000. C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock（发行优先股）, issuanof bon（发债）, princippayments on bank borrowings(偿还借款本金), repurchase of common stock（回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券，从债权变为了股权，没有现金流的产生。2. 美国准则下，interest pai于CFO，国际准则下可以归为CFO也可以归为CFF。 我在CFF CALCULATION这一部分没有找到题目对应的知识点，请问是在讲义的哪一部分
NO.PZ2016012102000062问题如下Assuming U.S. GAAPCash flow from financing activities is:A.$45,000.B.$55,000.C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock（发行优先股）, issuanof bon（发债）, princippayments on bank borrowings(偿还借款本金), repurchase of common stock（回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券，从债权变为了股权，没有现金流的产生。2. 美国准则下，interest pai于CFO，国际准则下可以归为CFO也可以归为CFF。 好像这一章有个地方说到对长期资产的购买 在cfi和cfo的判断上有不同，但是忘了是哪个知识点，请老师提示下
NO.PZ2016012102000062 问题如下 Assuming U.S. GAAPCash flow from financing activities is: A.$45,000. B.$55,000. C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock（发行优先股）, issuanof bon（发债）, princippayments on bank borrowings(偿还借款本金), repurchase of common stock（回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券，从债权变为了股权，没有现金流的产生。2. 美国准则下，interest pai于CFO，国际准则下可以归为CFO也可以归为CFF。 那个retirefrom common sto是什么 为什么不用算呢
NO.PZ2016012102000062 问题如下 Assuming U.S. GAAPCash flow from financing activities is: A.$45,000. B.$55,000. C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock（发行优先股）, issuanof bon（发债）, princippayments on bank borrowings(偿还借款本金), repurchase of common stock（回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券，从债权变为了股权，没有现金流的产生。2. 美国准则下，interest pai于CFO，国际准则下可以归为CFO也可以归为CFF。 （与本题无关）计算现金流时，资产项的变化写“—”号，负债项的变化写“+\"号，仅适用于计算CFO吗？谢谢
NO.PZ2016012102000062问题如下Assuming U.S. GAAPCash flow from financing activities is:A.$45,000.B.$55,000.C.$75,000. A is correct.CFF=Issuanof preferresto+ issuanof bon - princippayments on bank borrowings - repurchase of common sto- vin pai= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000 考点直接法求的CFF属于融资活动的cash flow 有Issuanof preferrestock（发行优先股）, issuanof bon（发债）, princippayments on bank borrowings(偿还借款本金), repurchase of common stock（回购公司股票), vin pai支付股息)CFF= 45,000 + 40,000 - 10,000 - 20,000 - 10,000 = $45,000注意1. retirethrough issuanof common sto是发行股票赎回债券，从债权变为了股权，没有现金流的产生。2. 美国准则下，interest pai于CFO，国际准则下可以归为CFO也可以归为CFF。 ）, princippayments on bank borrowings(偿还借款本金), 这个是cfi啊
