cash flow activities

呵呵虫

各位大虾请帮忙分析啦，哈哈。。。学的东西都被吃掉了。。。

Tarrant Woods has decided to purchase two factories from Eliza Fallon for Tarrant Wood’s bottling operations. Eliza has agreed to sell the factories for a cost price of $50,000 each. No GST applies to this transaction. The payment made by Tarrant Woods to Eliza was;
(i) Cash payment of $40,000
(ii) Any balance owing would increase Eliza’s shareholding in Tarrant Woods

题目问这是那些ACTIVITIES?Financial activity, operation activity 还是investment activity? 原因呢？

一炷香

晕。。。。我也一点不记得了

猜一个是investment？

高密公主

看了这个贴子知道自己有关会计的东西忘记得很快(monkey08)

qqtree

$40,000 的Investment activity

[ 本帖最后由 qqtree 于 2009-3-26 16:26 编辑 ]

原来

(i)Investment activies
(ii) is non-cash item.
Refer to AASB 107:
Examples of cash flows arising from investing
activities are:
(a) cash payments to acquire property, plant and equipment,
intangibles and other long-term assets. These payments include
those relating to capitalised development costs and
self-constructed property, plant and equipment;

Devil_Star

$40,000 INVESTING ACTIVITY (PURCHASE OF LONG TERM ASSETS)
$10,000 FINANCING ACTIVITY (ISSUE OF NEW SHARES)

糊里糊涂

原帖由 Devil_Star 于 2009-3-25 01:01 发表
$40,000 INVESTING ACTIVITY (PURCHASE OF LONG TERM ASSETS)
$10,000 FINANCING ACTIVITY (ISSUE OF NEW SHARES)

$10,000 FINANCING ACTIVITY (ISSUE OF NEW SHARES) [/quote]

我菜菜的辩驳下, 因为没有实际cash的支出,感觉不应该出现在cash flow里.
但是会有所改变此公司的equity .

如果我理解错了,请专家指正.

DreamRedMansion

Total cost 50,000*3=$150,000
cash payment $40,000 is investment activity;
share payment 110,000 should be in the notes of cash flow statement as no cash transferred.