Principles of Financial Accounting · 免费预览
经营、投资和筹资活动的分类
每一笔现金流都按交易性质归入三个部分之一：与客户和供应商相关的经营活动、与长期资产相关的投资活动，以及与债权人和所有者相关的筹资活动；其中的分类规则有时出人意料。
1. The classification logic
The classification logic
2. Operating activities
Operating activities
3. Investing and financing activities
Investing and financing activities
4. Noncash investing and financing
Noncash investing and financing
5. Sorting principle
Which question best sorts a cash flow into its section?
6. Interest paid placement
Under standard rules, where is interest paid on debt classified?
7. Dividends received versus paid
How are dividends received and dividends paid classified?
8. Principal repayment
A company repays 100,000 dollars of loan principal. Where does the outflow appear?
9. Noncash schedule name
Transactions like acquiring equipment by note are disclosed in the supplemental schedule of ____ investing and financing activities. One word.
10. Investing example
Buying a parcel of land for 120,000 dollars cash appears in which section? One word.