Under U.S.GAAP which of the following statements
Under U.S.GAAP, which of the following statements about the financial statement effects of issuing bonds is least accurate?
A.Issuance of debt has no effect on cash flow from operations.
B.Periodic interest payments decrease cash flow from operations by the amount of interest paid.
C.Payment of debt at maturity decreases cash flow from operations by the face value of the debt.
参考解答
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2024-10-27 13:41:22
Ans:C.
Issuing debt results in a cash inflow from financing.Payment of debt at maturity has no effect on cash flow from operations but decreases cash flow from financing by the face value of the debt.
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