𝒜𝒩𝒥𝒜 安雅🎃 · 2021年12月21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
为什么不考虑profit on sale of buidling？它难道不是处置固定资产所获得的收益吗？还是说它已经包含在cash received from the sale of company buidling？
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
