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Earlier this year, Barracuda Company issued 5,000 employee stock options. Recently, 2,000 options were exercised at a price of 10 per share. To avoid dilution, Barracuda purchased 2,000 shares at an average price of 12 per share. Barracuda reported both transactions as financing activities in its cash flow statement. For analytical purposes, what adjustment is necessary to better reflect the substance of the stock repurchase?
- G8 x4 g( ?/ [- P NOperating cash flow Financing cash flow
) g, u5 I. Q: b6 b3 {8 ]A. Decrease 4,000 Increase 4,000
; o* @* E, P& O* w' c" vB. Decrease $4,000 No adjustment
6 \' @* I3 |' u# ^4 D kC. No adjustment Increase $4,000$ c' S6 ?; b% q/ P, F5 E: g
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发表于 2016-2-19 10:04:23
发表于 2016-2-26 21:47:30
