题干:下面是Grow公司第一年度末实际资产负债表和第二年的损益表,在现金流量表上,融资活动的净现金流是多少
考点:Budget Methodologies and Budget Preparation-The Master Budget Process
关键词:finance activity
解题思路:融资活动在资产负债表右半边
公司分配现金股利现金流出+长期负债增加的现金流入=-1014+3728=2724
The net cash flow from financing activities includes dividends paid of $(1,014) and the increase in notes payable of $3,738. Thus, the net cash flow provided by financing activities is $2,724.
This is dividends paid of $(1,014) plus net interest expense of $(1,396). Net interest is part of operating activities.
This is dividends paid. Net cash flow from financing activities includes increases/decreases in notes payable, as well.
This net cash flow amount includes dividends paid of $(1,014), net interest expense of $(1,396) and increase in notes payable of $3,738. Net interest expense is part of operating activities.