[讨论] 高手给讲讲题吧 level1 计算, purchase, building, investing, 答案

注金证

练习题如下：

 

cash received from sale of buidling $40

purchase of machinery $20

profit on sales of building $20

, 计算investing cashflow.

 

答案：investing cashflow =

cash received from sale of buidling $40-purchase of machinery $20 =20

 

 

我不明白 为什么 PROFIT ON SALES OF BUILDING 不加入 investing cashflow 的计算中？

tigerconan

profit的计算是根据 sell price-book value 得来的  sell过程得到了cash 而book value 是historical  price- dep得来的 是BS里面的项目 和现金无关

jumpsfire

现金！现金～

maggiefjw

因为cash flow要有cash。这里用的是cash accounting而不是accrued accounting。