欢欢 · 2021年09月23日
NO.PZ2016012102000033
问题如下：
For a firm in the manufacturing industry, which of the following is least likely to be a nonoperating transaction?
选项：
A. Dividends collected from available-for-sale securities.
B. share contribution from associate.
C. Accruing bad debt expense from goods sold on credit.
解释：
C is correct.
For a manufacturing firm, bad debt expense is an operating expense.
如题。。。。。。。。B是怎么看出来说的是“从合伙人处拿到股权融资”呢？为什么不能单纯理解成“跟相关企业共享利益”？
share contribution from associate. Accruing bexpense from goo solon cret. C is correct. For a manufacturing firm, bexpense is operating expense. 请问C答案，计提坏账准备其实并未涉及现金流，所以间接法里面计算operating CF也要加回来，这里选C的理由不能明白，而对于A来说，讲义里明确提到是归入operating的，并没有说哪些情况不能归入，这里却说不是operating，麻烦把例外情况都告诉我们一下吧，以防实际考试时碰到会晕菜
请问下老师，在美国准则里面不是企业获得的分红和利息算到了经营活动现金流么。为什么a不算呢
最后一个是什么意思？
