As the cash receipts from interests and dividends, the FASB and the IASC also classify the cash payments for interests as cash flows from operating activities.

 
  • 正像收到的利息和股利列作經(jīng)營(yíng)活動(dòng)的現金流入一樣,國際會(huì )計準則委員會(huì )和財務(wù)會(huì )計準則委員會(huì )也把支付的利息歸入經(jīng)營(yíng)活動(dòng)產(chǎn)生的現金流量。
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