USCPA 過去問  Cash inflow/outflow 子会社投資

通常、Note Receivableの回収などは、資金調達ですから、Financing Activityに該当します。
Which of the following would be reported as an investing activity in a company's statement of cash flows?
  • Collection of proceeds from a note payable
  • Collection of a note receivable from a related party
  • Collection of an overdue account receivable from a customer
  • Collection of a tax refund from the government



Receivable from a related party (子会社との取引)

Investment Activity に該当します!