Queenie
2022-06-08 00:16視頻這里講到coupon算在C/F里,利息計(jì)入CFO,本金計(jì)入CFF,那為什么這道題選A而不是C?:According to U.S. GAP, the coupon payment on a bond is reported as: A. an operating cash outflow. B. a financing cash outflow. C. part operating cash outflow and part financing cash outflow.
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2022-06-08 09:44
該回答已被題主采納
同學(xué)你好,利息費(fèi)用確認(rèn)在CFO,本金償還計(jì)入CFF,這個(gè)是分析師觀點(diǎn),也就是說分析師認(rèn)為應(yīng)當(dāng)這樣進(jìn)行會(huì)計(jì)計(jì)量
但是企業(yè)會(huì)計(jì)上真實(shí)確認(rèn)是不同的,因此會(huì)有分析師觀點(diǎn)中高估和低估的問題,會(huì)計(jì)上所有的coupon payment都是確認(rèn)在CFO中的哦
