开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

zhouyu · 2020年06月29日

问一道题:NO.PZ2018062018000031

问题如下:

Which of the following cash flows can be classified as operating activities ?

选项:

A.

The purchase of a plant by a manufacturing factory.

B.

The purchase of  securities classified as cash equivalents

C.

Sales of surplus equipment by a restaurant

解释:

B is correct. The purchase of  securities classified as cash equivalents is an operating activity. The purchase of a plant by a manufacturing company and sales of surplus equipment by a restaurant are investing activities.

B 不应该是投资活动吗?


1 个答案
已采纳答案

Olive_品职助教 · 2020年06月29日

嗨,努力学习的PZer你好:


买securities并不都是CFI,如果是securities considered cash equivalents和securities held for trading,则属于CFO,下图是原版书教材相关知识点内容,我贴上来供你参考。

 


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!