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杨舒芃 · 2021年05月25日

convert不算cff吗

  1. CFA I
  2. FRA

NO.PZ2016012102000082

问题如下：

PZ company had the following transactions during 2018,Sale of obsolete equipment for $69,000

Converted $43,000 worth of preferred shares to common shares,received interest of $15,000.

Paid cash dividends of $26,000, issue new bonds of $20,000.Withdrawal principal of $36,000.

Assuming company follows U.S. GAAP, please caculated company's CFI and CFF, respectively:

选项：

CFI
CFF
A.
($105,000)
($26,000)
B.
$105,000
($26,000)
C.
$105,000
($6,000)

解释：

C is correct.

Sale of obsolete equipment for $69,000 - cash inflow from investing.

Converted $43,000 of preferred shares to common shares - non-cash transaction.

Received interest of $15,000 - cash inflow from operations.

Paid dividends of $26,000 - cash outflow from financing.

New bonds principle of $20,000 - cash inflow from financing

Withdrawal principal of $36,000 - cash inflow of investing

CFI = 69,000 + 36,000=105,000

CFF = -26,000 + 20,000 = -6,000

convert不算cff吗

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1 个答案

Olive_品职助教 · 2021年05月27日

嗨，爱思考的PZer你好：


Converted $43,000 worth of preferred shares to common shares：

-只是把优先股转为了普通股，只是报表上面两个项目之间的转换，不涉及到现金流。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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