单选题 Morris Inc. had the following transactions during 2009:
●Purchased new fixed assets for $105000.
●Converted $83000 worth of preferred shares to common shares.
●Received cash dividends of $24000. Paid cash dividends of $32000.
●Repaid mortgage principal of $18000.
Assuming Morris, Inc. follows U.S. GAAP, which of the following amounts represents Morris"s cash flow from investing and cash flow from financing in 2009, respectively?
cash flow from investing cash flow from financing
① ($105000) ($50000)
② ($83000) ($18000)
③ ($105000) ($18000)
【正确答案】 A
【答案解析】[解析] 从对现金流进行分析的角度来讲,用105000美元购进新的固定资产属于投资现金流的流出,将价值83000美元的优先股转变为普通股属于非现金交易,获得24000美元的现金股息属于营业现金流的流入,支付32000美元的现金股息属于融资现金流的流出,偿付18000美元的分期付款本金属于融资现金流的流出。因此,投资现金流=-105000美元,融资现金流=-(32000+18000)=-50000(美元)。