USCPA 過去問 Cash-flow Investment Activity 間違えやすいやつ

Investing Activityは一転、固定資産とSecuritiesのやりとりが主。
For the year ended December 31, Ion Corp. had cash inflows of $25,000 from the purchases, sales, and maturities of held-to-maturity securities and $40,000 from the purchases, sales, and maturities of available-for-sale securities. What amount of net cash from investing activities should Ion report in its cash flow statement?
  • $0
  • $25,000
  • $40,000
  • $65,000


でもね、Securityといっても、Trading securitのような、期限が短くてすぐに監禁できちゃうようなものは、Operating activityに入ってしまいます。



よって、この問題では両方投資活動であり、どちらもCash Inflowなので、

2つを足し合わせた金額がトータルのInvestment activityのキャッシュフローです。



 また、下の問題のように、固定資産を、頭金+手形で買った場合、手形の部分はFinancing Activityとなるようです。(問題文にも、残りはFinanceと書いてあるしね)

Polk Co. acquires a forklift from Quest Co. for $30,000. The terms require Polk to pay $3,000 down and finance the remaining $27,000. On March 1, year 1, Polk pays the $3,000 down and accepted delivery of the forklift. Polk signed a note that requires Polk to pay principal payments of $1,000 per month for 27 months beginning July 1, year 1. What amount should Polk report as an investing activity in the statement of cash flows for the year ended December 31, year 1?
  • $ 3,000
  • $ 9,000
  • $12,000
  • $30,000


よって、Investing activityとなるのは、頭金のみ!!!





A company acquired a building, paying a portion of the purchase price in cash and issuing a mortgage note payable to the seller for the balance. In a statement of cash flows, what amount is included in financing activities for the transaction?
  • Cash payment
  • Acquisition price
  • Zero
  • Mortgage amount




Mortgage note payable は、本来であればこれはFinancing activityであっているのですが!!!!




手形に対するお金を支払った(受け取った)って、初めて Cash Flow financing activityが認識されます。