YL2023-09-07 12:12:40

Module 8-Practice Problems-Question 7-（1）答案中所说的Discounting the future payments to their present value indicates that at the time of issue, the company will record £978,938 as both a liability and a cash inflow from financing activities. 请问这个£978,938的计算公式是？我要的不是金融计算器上的公式。另外，这笔支出，为什么是financing, 而不是investing？这个知识点，在书上第几页？（2）The cash outflow of £55,000 may be presented as either an operating or financing activity under IFRS. 为什么利息支出，既可以是operating activity, 也可以是financing activity？