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2019 CFA LEVEL 1 2 3 高清精华课程

CFA 1 现金流问题求教

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 activitiesCash 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.

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