问题如下：
Assuming U.S. GAAP
Cash flow from investing activities is:
选项：
A.-$5,000.
B.$20,000.
C.$30,000.
解释：
CFI=Cash received from sale of company building - purchase of machinery = 40,000 - 20,000 = $20,000
请问能否帮忙把题干表格里的entries帮忙归下类、做下区分，实在有点晕
纠纠_品职答疑助手 · 2021年01月17日
嗨，努力学习的PZer你好：
net income/depreciation 都是P&L科目，用于计算间接法
Tax、Interest paid是CFO
Dividend paid，Issuance of preferred stock、repurchase of common stock、Issuance of bonds， debt retired through issuance of common stock、paid off long term bank borrowings是CFF
题目中提到的那两个Cash received from sale of company building，purchase of machinery ，是CFI
-------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
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？
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