38 8.1 Statement of cash flow introduction 12:00 8.2 Statement of cash flow proforma 26:49 8.3 Statement of cash flow example part 1 24:26 8.4 Statement of cash flow example part 2 26:59 10 2 Consolidated statement of financial position 14:09 10 5 Consolidation adjustments Inter group ...
因为interest expense的确会产生cash outflow…cashoutflow是指资金从企业内部流出，和资金在企业内部流转不...
题目 Under IFRS, interest received during a period is reported on the statement of cash flows in: a. Operating or financing cash flow. b. Operating cash flow only. c. Investing cash flow only. d. Operating or investing cash flow. 相关知识点: 试题来源: 解析 D 略 反馈 收藏 ...
In the statement of cash flow, interest received can be classified as an operating activity or an investing activity. A. 正确 B. 错误 如何将EXCEL生成题库手机刷题 > 下载刷刷题APP,拍照搜索答疑 > 手机使用 分享 反馈 收藏 举报 参考答案: A 复制 纠错 举一反三 晶体结构缺陷对能造成晶格点...
Research methodology is based on a quantitative survey carried out in order to verify the importance and usefulness of perception on the cash-flow statement. The investigation based on testing four hypotheses has been carried out within the framework of small and medium-sized enterprises in Western ...
- Cash Flow是investors做出决策的很重要的依据。Cash in hand is a valuable resource, but profit on book are not. - 一般地,Net Income与Cash Flow Statement的balance一般不同。主要原因是GAAP准则基于Accrued basis。例如确认revenue和expense时,如果计入credit类型的账户,那么cash的变动会与income发生矛盾,以及...
Under IFRS, interest paid may be reported in either operating cash flow or in financing cash flow. Under U.S. GAAP, interest paid must be reported only in operating cash flow because interest expense is reported on the income statement. Choice "a" is incorrect. Under U.S. GAAP, not ...
百度试题 题目Capitalized interest costs are typically reported in the cash flow statement as an outflow from: A. investing. B. operating. C. financing. 相关知识点: 试题来源: 解析 A 略 反馈 收藏
Under IFRS, interest received during a period is reported on the statement of cash flows in: a. Operating or financing cash flow. b. Operating cash flow only. c. Investing cash flow only. d. Operating or investing cash flow. 正确答案:D 分享到: 答案解析: Choice "D" is correct. Under...
54、-date fair value and subsequently adjusted for their share of subsidiary income and dividends.11.The consolidated cash flow statement is developed from consolidated balance sheet and income statement figures. Thus, the cash flows generated by operating, investing, and financing activities are identi...