请各位哥哥姐姐帮我检查一下这个accounting的题,我对我的答案没把握.Ananalysisofcomparativebalancesheets,thecurrentyear’sincomestatement,andthegeneralledgeraccountsofThomasLtd,uncoveredthefollowingitems.Assu

Question

请各位哥哥姐姐帮我检查一下这个accounting的题,我对我的答案没把握.
An analysis of comparative balance sheets,the current year’s income statement,and the general ledger accounts of Thomas Ltd,uncovered the following items.Assume all items involve cash unless there is information to the company.
(a)\x09Purchase of plant and equipment investing activity
(b)\x09Payment of dividends financing activity
(c)\x09Sale of building investing activity
(d)\x09Exchange of land for patent non-cash investing and financing activity
(e)\x09Depreciation investing activity
(f)\x09Redemption of debentures financing activity
(g)\x09Receipt of interest on notes receivable investing activity
(h)\x09Issue of ordinary shares financing activity
(i)\x09Amortisation of patent investing activity
(j)\x09Issue of unsecured notes financing activity
(k)\x09Payment of interest on overdraft operating activity financing?
(l)\x09Conversion of notes into ordinary shares non-cash investing and financing

Answer 1

假设你这道题是在研究Cash　flow　statement
(a)\x05Purchase of plant and equipment investing activity
(b)\x05Payment of dividends financing activity或operating　
(c)\x05Sale of building investing activity
(d)\x05Exchange of land for patent non-cash investing and financing activity　直接写N/A　（这个是有形资产与无形资产的互换属于investing）
(e)\x05Depreciation investing activity 折旧不涉及现金（好比你的手机用旧了,贬值了）　N/A
(f)\x05Redemption of debentures financing activity
(g)\x05Receipt of interest on notes receivable investing activity　投资回报
(h)\x05Issue of ordinary shares financing activity
(i)\x05Amortisation of patent investing activity　摊销不涉及现金（主要针对无形资产）N/A
(j)\x05Issue of unsecured notes financing activity
(k)\x05Payment of interest on overdraft operating activity financing?都可以,看你是从哪个角度来看－－说它属于operating是因为它影响了profit＆loss,说它financing是因为它是用来融资的
(l)\x05Conversion of notes into ordinary shares non-cash investing and financing　写N／A就好
区分其实很容易
operating　主营业务的盈亏
investing　长期资产的买卖
financing　融资渠道结构、大小的变化