AryasPZ · 2021年11月02日
NO.PZ2016012102000061
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
考点：直接法求的CFI
CFI=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
可以麻烦老师标记一下各项属于什么现金流活动么
Kiko_品职助教 · 2021年11月03日
嗨，努力学习的PZer你好：
好的。
折旧不发生现金流。debt retired through issuance of common stock 通过发股偿还债务不发生现金流。profit on sale of building是轧差出来的利润，算现金流的时候不需要加上。
tax paid，int paid ：CFO
Div paid，issuance of preferred stock，repurchase of common stock，issuance of bonds，paid off long-term bank borrowing：CFF
Cash received from sale of company building，purchase of machinery：CFI
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，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？
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 老师上课讲美国GAAP下 investment in both long-term anshort term equity anbt都是CFI啊，为什么发债、还银行贷款、发行优先股、回购公司股票、支付股息都是CFF了？
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 如题，这个题直接法求CFI的公式在讲义中没给出。给出的是G/L=procee sposBV和Fixeasset的BASE法则公式。为什么要用答案的这个公式？
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 问下 如果计算CFF的话， retirement through issue common sto这一项应该是加还是减？
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 老师最后一项15000为什么不加
