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CI is a more inclusive measure that includes all changes in E except for owner contributions and distributions.
并且在PAGE 75 EXAMPLE 里面也写明了
在CF 那章 GAAP和IFRS 将DIVIDENDS RECEIVED归为 OPERATING ACTIVITIES, CFO , PAGE 109
请同学仔细看书。 |
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发表于 2016-4-19 22:42
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