李同學(xué)
2019-01-03 15:18If IFRS applies, which one is correct about the classification of cash flow? A Trading securities is classified as CFO; Change in notes payable is classified as CFF. B Trading securities is classified as CFO; Change in notes payable is classified as CFO. C Trading securities is classified as CFI; Change in notes payable is classified as CFF. a 答案說的很清楚。我的問題是：是和計(jì)息有關(guān)的都算CFF,還是只要是和借錢有關(guān)的都算CFF？是因?yàn)閚otes payable的哪個(gè)屬性被歸到cff的？
所屬：CFA Level I 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
Yan助教
2019-01-03 17:55
該回答已被題主采納
同學(xué)你好，應(yīng)付票據(jù)簡單的說就是企業(yè)購買材料、商品和接受勞務(wù)供應(yīng)等而開出、承兌的商業(yè)匯票，包括銀行承兌匯票和商業(yè)承兌匯票。到期需要支付的款。反映企業(yè)應(yīng)付未付的款，構(gòu)成企業(yè)的負(fù)債。對于IFRS，如果是interest paid 它既可能是CFO，也可能是CFF。而本金的償還一定是CFF。change in notes payable這邊就是本金多欠或本金償還才是屬于CFF
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