CFA 1 现金流问题求教

mrcon

For the year ended December 31, 2007, Gremlin Corporation reported the following transactions: Issued 5,000 shares of preferred stock for land with a fair value of $4.8 million. Purchased a patent for $3.3 million cash. Acquired 40% of the common stock of an affiliate for $2.7 million cash which was borrowed from a bank. Exchanged equipment with a book value of $1.7 million for equipment valued at $2.1 million. The exchange was an even trade. Converted bonds payable with a book value of $5 million to 50,000 shares of common stock with a fair value of $6 million. Calculate Gremlin’s cash flow from investing activities and cash flow from financing activities for the year ended December 31, 2007. Cash flow from investing activities Cash flow from financing activities A) $1.7 million inflow $1.3 million outflow B) $2.7 million outflow $6.0 million inflow C) $6.0 million outflow $2.7 million inflow

我的问题是    为什么这道题中 发优先股购买土地不计算现金流呢？   不应该是  发股--CFF 流入   买地--CFI流出吗？

• Issued 5,000 shares of preferred stock for land with a fair value of $4.8 million.