问题已解决
購買銀行結(jié)構(gòu)性存款3個月,流量選哪個呢?
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你好,這是投資支付的現(xiàn)金
2021 10/12 10:20
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2021 10/12 10:24
借:其他貨幣資金 1000 貸:銀行存款 1000 現(xiàn)流量選投資支付的現(xiàn)金?
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2021 10/12 10:25
對,沒錯兒,就是選擇投資支付的現(xiàn)金流量。
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2021 10/12 10:28
但其他貨幣資金的列報在資產(chǎn)負債表上做銀行存款列報的,為什么不選現(xiàn)金及現(xiàn)金等價物凈增加額?
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2021 10/12 10:32
您說的這個不屬于選擇流量的一個范圍。
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2021 10/12 10:40
我理解為,如果借方做其他貨幣資金的話,我投出時,選現(xiàn)金及現(xiàn)金等價物凈增加額,收回本金時也選現(xiàn)金及現(xiàn)金等價物凈增加額。利息收入做,收到其他與經(jīng)營活動相關(guān)的現(xiàn)金。感覺其他貨幣資金跟現(xiàn)金,銀行存款,在資產(chǎn)債表一起做為貨幣資金列報。其他貨幣資金類似于銀行存款。
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2021 10/12 10:46
其他貨幣資金其實不涉及到現(xiàn)金流量,你貸方銀行存款的時候才選擇支出的現(xiàn)金流量。
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