USCPA 過去問 Cash inflow/outflow 子会社投資

これは知らないと難しい問題です。

 

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

が、上のような問題にでてくる、

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

は

Investment Activity　に該当します！

覚えるしかないね。。