If IFRS applies, which one is correct about the classification of cash flow? A Trading securities is classified as CFO; Change in notes payable is classified as CFF. B Trading securities is classified as CFO; Change in notes payable is classified as CFO. C Trading securities is classified as CFI; Change in notes payable is classified as CFF. a 答案说的很清楚。我的问题是：是和计息有关的都算CFF,还是只要是和借钱有关的都算CFF？是因为notes payable的哪个属性被归到cff的？

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李同学2019-01-03 15:18:13

If IFRS applies, which one is correct about the classification of cash flow? A Trading securities is classified as CFO; Change in notes payable is classified as CFF. B Trading securities is classified as CFO; Change in notes payable is classified as CFO. C Trading securities is classified as CFI; Change in notes payable is classified as CFF. a 答案说的很清楚。我的问题是：是和计息有关的都算CFF,还是只要是和借钱有关的都算CFF？是因为notes payable的哪个属性被归到cff的？

CFF Calculation、CFF Calculation 查看试题

回答（1）

Yan2019-01-03 17:55:58

同学你好，应付票据简单的说就是企业购买材料、商品和接受劳务供应等而开出、承兑的商业汇票，包括银行承兑汇票和商业承兑汇票。到期需要支付的款。反映企业应付未付的款，构成企业的负债。对于IFRS，如果是interest paid 它既可能是CFO，也可能是CFF。而本金的偿还一定是CFF。change in notes payable这边就是本金多欠或本金偿还才是属于CFF