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20#
发表于 2012-3-26 15:41
| 只看该作者
An examination of the cash receipts and payments of Xavier Corporation reveals the following:
Cash paid to suppliers for purchase of merchandise |
$5,000 |
Cash received from customers |
14,000 |
Cash paid for purchase of equipment |
22,000 |
Dividends paid |
2,000 |
Cash received from issuance of preferred stock |
10,000 |
Interest received on short-term investments |
1,000 |
Wages paid |
4,000 |
Repayment of loan to the bank |
5,000 |
Cash from sale of land |
12,000 |
Under U.S. GAAP, Xavier's cash flow from financing (CFF) and cash flow from investing (CFI) will be:
Cash flow relating to financing activities includes dividends paid, cash received from preferred stock, and repayment of loan. -2,000 + 10,000 + -5,000 = 3,000.
Cash flow relating to investing activities includes cash paid for equipment and cash from sale of land. -22,000 + 12,000 = -10,000. |
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