FSA page65 第11题: cash flow from financing equals: A.-90 B. 65 C.75 D.85 answer: sale of stock+new bank note-payment of mortgage-dividends+increase in dividends payable=30+100-50-10+5=75 而题目中,footnotes里说明: dividends declared to share holders were $10. 除此之外,没有其他地方提到支付10元dividends. 我记得declaered dividends是不能计入当期CFF的啊,这里是怎么回事?是我理解错了吗? |