NO.PZ2018062004000191
问题如下：
PZ company issues $10 million of bonds at par, the cash received from this transaction will be recorded as:
选项：
A.CFO
B.CFF
C.CFI
解释：
Answer is B, the issue proceeds are reported as CFF
问题只是在问0时刻发债的时候这个cash算什么，还是说还包括以后的每一笔coupon?
