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标题: 求助：投资活动产生的利息收入在美国准则下是经营活动还是投资活动现金流量？ [打印本页]

作者: tancynthia 时间: 2008-12-5 16:01 标题: 求助：投资活动产生的利息收入在美国准则下是经营活动还是投资活动现金流量？

CFA sample exam里的一个题，就是一个非资金借贷的公司投资债券的现金收入是作为经营活动还是投资活动？答案是投资活动现金流量。可是按照教材精神，美国准则下难道不是所有现金收入都作为经营活动流量的么？

求助！！

作者: mythralf 时间: 2008-12-5 16:30

pay attention here the question askes the ACTIVITY. it is an investment activity just as you mentioned above,and the cash received is recognized as CFO indeed.however you have confused with the activity and the cash flow.

作者: weimingosi 时间: 2008-12-5 16:58

CFO. under IFRS, it could be in either CFO or CFI. I don't think the answer here is correct.

作者: tancynthia 时间: 2008-12-5 18:35

恍然大悟。多谢！！！！！！！！！！！！！

作者: mygravel 时间: 2008-12-5 18:42

我也是

做两套题的时候我都选的CFO，都错了

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