|
|
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?
- I* F6 d& C; mOperating cash flow Financing cash flow: |* h) u3 R3 ]# Q
A. Decrease 4,000 Increase 4,000 o! g& E, N9 k: n% g8 I
B. Decrease $4,000 No adjustment* ~8 t) a8 b+ x$ g+ ~
C. No adjustment Increase $4,000- F" }7 R: M( Q; z, ]
! \. T' P5 b9 {: ]/ `1 w0 ]登录回复后可见：答案和详解+ r" E: Z# O. Q8 l
9 j- ~# x( W$ L+ t& \: |6 s0 `) e* ~& R M" K7 H6 [
猜你喜欢：
& S; b, _7 f1 T& D! _- {2016年6月CFA一级考试必备资料【免费下载】# ^& u4 g" A8 i
3 W- ^6 h1 B) lCFA一级180天通关计划（2016年6月）
1 \- N8 ~, Y! @8 _- y4 [2016 CFA level I、 II 、III考纲变动分析PDF9 |3 C& p# G) A2 S/ P% Z
9 `5 b. y! t7 k3 p u; b& p& t: W( `
& C# x A9 _1 ~' i. V) n- P更多CFA相关：高顿CFA题库& _+ `' M" u$ u r; Z: U
关注 · 一起学CFA（ID:cfa-vip）交流学习CFA社区 A5 }, W! {+ Q4 D
+ B6 B& ^' Y& }: ~
# S: |- c/ B" T
|
|
发表于 2016-2-19 10:04:23
发表于 2016-2-26 21:47:30
