李同學
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:是和計息有關的都算CFF,還是只要是和借錢有關的都算CFF?是因為notes payable的哪個屬性被歸到cff的?
所屬:CFA Level I 視頻位置 相關試題
來源: 視頻位置 相關試題
1個回答
Yan助教
2019-01-03 17:55
該回答已被題主采納
同學你好,應付票據(jù)簡單的說就是企業(yè)購買材料、商品和接受勞務供應等而開出、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)應付未付的款,構成企業(yè)的負債。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
