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 |
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。