问题 单项选择题

A company does research about cash flow statements and gathers the following transactions in 2011:

Purchased securities held for trading $3000
Purchased property, plant, and equipment $4500
Proceeds from sale of plant $3500
Losses on sale of plant $1500
Based on this information, the net cash flow from investing activity in 2011 is closest to:

A. -$4000
B. -$2500
C. -$1000

答案

参考答案:C

解析: -$4500+$3500=-$1000。买卖交易型证券属于经营性现金流,出售厂房的损失并不记录在现金流中。

单项选择题
单项选择题