问题
单项选择题
The actual coupon payment on a bond that a company issues is reported as which type of cash flow under U. S. GAAP, and which cash flow would be overstated by a premium bond Coupon paymentPremium Bond ①A. Operating cash outflow Cash flow from operations ②B. Financing cash outflow Cash flow from operations ③C. Operating cash outflow Cash flow from financing
A．
| A. ① |
B．
| B. ② |
C．
| C. ③ |
答案
参考答案：C
解析：
The table below provides additional information about the effect of debt issuance and amortization on the cash flow statement.
| Cash Flow from Financing | Cash Flow from Operations | |
| Issuance of Debt | Increased by Cash Received ( Present value of the bond at the market interest rate) | No effect |
| Periodic Interest Payments | No effect | Decreased by interest paid [(coupon rate)x(face or par value)] |
| Payment at Maturity | Decreased by face (par) value | No effect |
