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Biotherm消脂gel on sale
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Biotherm消脂gel on sale# single - 50% completed
n*n
1 楼
【 以下文字转载自 Stock 讨论区 】
发信人: newgumin (新股民), 信区: Stock
标 题: FA贴：现金流报告的疑问
发信站: BBS 未名空间站 (Tue Nov 25 17:32:33 2008), 转信
按US GAAP，sales proceedings from trading security计入运营现金流。sales
proceedings from debt & equity investment计入投资现金流。
这俩有啥区别？我怎么觉得是一回事啊。
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T*t
3 楼
这个不是一回事吧。
前者是trade跟自己无关的securities赚／亏的钱
后者是自己举/还债或者增发／回购股票带来的现金流。
比如GS，short mortgage的盈利是是运营现金流，卖给老巴
自己的convertible bonds搞来的钱是投资现金流。

【在 n******n 的大作中提到】
: 【 以下文字转载自 Stock 讨论区 】
: 发信人: newgumin (新股民), 信区: Stock
: 标 题: FA贴：现金流报告的疑问
: 发信站: BBS 未名空间站 (Tue Nov 25 17:32:33 2008), 转信
: 按US GAAP，sales proceedings from trading security计入运营现金流。sales
: proceedings from debt & equity investment计入投资现金流。
: 这俩有啥区别？我怎么觉得是一回事啊。
avatar
W*i
5 楼
主营vs投资

【在 n******n 的大作中提到】
: 【 以下文字转载自 Stock 讨论区 】
: 发信人: newgumin (新股民), 信区: Stock
: 标 题: FA贴：现金流报告的疑问
: 发信站: BBS 未名空间站 (Tue Nov 25 17:32:33 2008), 转信
: 按US GAAP，sales proceedings from trading security计入运营现金流。sales
: proceedings from debt & equity investment计入投资现金流。
: 这俩有啥区别？我怎么觉得是一回事啊。
avatar
x*u
6 楼
choc

【在 r*d 的大作中提到】
: 有没有长脂的？
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n*n
7 楼
错了。增发的是financing cash flow。财务现金流。

【在 T*******t 的大作中提到】
: 这个不是一回事吧。
: 前者是trade跟自己无关的securities赚／亏的钱
: 后者是自己举/还债或者增发／回购股票带来的现金流。
: 比如GS，short mortgage的盈利是是运营现金流，卖给老巴
: 自己的convertible bonds搞来的钱是投资现金流。
avatar
r*d
8 楼
太苦了。。

【在 x*********u 的大作中提到】
: choc
avatar
b*e
9 楼
外行来胡说一个
investment和trading还是有区别的

【在 n******n 的大作中提到】
: 【 以下文字转载自 Stock 讨论区 】
: 发信人: newgumin (新股民), 信区: Stock
: 标 题: FA贴：现金流报告的疑问
: 发信站: BBS 未名空间站 (Tue Nov 25 17:32:33 2008), 转信
: 按US GAAP，sales proceedings from trading security计入运营现金流。sales
: proceedings from debt & equity investment计入投资现金流。
: 这俩有啥区别？我怎么觉得是一回事啊。
avatar
b*e
11 楼
fas 115
18. Cash flows from purchases, sales, and maturities of available-for-sale
securities and held-to-maturity securities shall be classified as cash flows
from investing activities and reported gross for each security
classification in the statement of cash flows. Cash flows from purchases,
sales, and maturities of trading securities shall be classified as cash
flows from operating activities.

【在 b****e 的大作中提到】
: 外行来胡说一个
: investment和trading还是有区别的
avatar
b*e
13 楼
http://cpaclass.com/gaap/sfas/gaap-sfas-115.htm

flows

【在 b****e 的大作中提到】
: fas 115
: 18. Cash flows from purchases, sales, and maturities of available-for-sale
: securities and held-to-maturity securities shall be classified as cash flows
: from investing activities and reported gross for each security
: classification in the statement of cash flows. Cash flows from purchases,
: sales, and maturities of trading securities shall be classified as cash
: flows from operating activities.
avatar
x*u
14 楼
dont know
i use clarins after gym
which makes me feel good
i like the smell
but not this one
i never tried this one before
just bought it

【在 s********u 的大作中提到】
: 管用不？
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T*t
15 楼
噢，accounting还得补啊。呵呵
想起来这个investment cash flow是和capex在一块的。

【在 n******n 的大作中提到】
: 错了。增发的是financing cash flow。财务现金流。
avatar
h*e
16 楼
i jumped in to one too..
emmm

【在 x*********u 的大作中提到】
: dont know
: i use clarins after gym
: which makes me feel good
: i like the smell
: but not this one
: i never tried this one before
: just bought it
avatar
T*t
17 楼
还是很模糊啊。
估计跟公司的业务有关。
一般的公司，investment cash flow也就是买卖government bonds和CDs.

flows

【在 b****e 的大作中提到】
: fas 115
: 18. Cash flows from purchases, sales, and maturities of available-for-sale
: securities and held-to-maturity securities shall be classified as cash flows
: from investing activities and reported gross for each security
: classification in the statement of cash flows. Cash flows from purchases,
: sales, and maturities of trading securities shall be classified as cash
: flows from operating activities.
avatar
x*u
18 楼
good~good~
it is really very good price in fact~

【在 h***e 的大作中提到】
: i jumped in to one too..
: emmm
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c*v
19 楼
From my rusty memory: US GAAP differentiates 3 types of marketable
securities (FAS133?):
1. Held to maturity. This is the debt securities that the company has the
intention and capacity to hold till maturity. The securities is carried on
the book at cost, and mark-to-market is generally not needed.
2. Trading securities. These are securities that the company intends to buy
and sell frequently. The value is marked to market, the unrealized gain/loss
, as well as realized, goes to P&L.
3. Availabl
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h*e
20 楼
嗯嗯嗯
5折的biotherm很难遇到的。。。 Thanks for sharing..

【在 x*********u 的大作中提到】
: good~good~
: it is really very good price in fact~
avatar
n*n
21 楼
You are right. But I feel the wording difference b/w 2 and 3 is blurred.
Whether to trade frequently or not seems very subjective.

buy
loss
in

【在 c*v 的大作中提到】
: From my rusty memory: US GAAP differentiates 3 types of marketable
: securities (FAS133?):
: 1. Held to maturity. This is the debt securities that the company has the
: intention and capacity to hold till maturity. The securities is carried on
: the book at cost, and mark-to-market is generally not needed.
: 2. Trading securities. These are securities that the company intends to buy
: and sell frequently. The value is marked to market, the unrealized gain/loss
: , as well as realized, goes to P&L.
: 3. Availabl
avatar
T*t
22 楼
牛。CFA III吧。

buy
loss
in

【在 c*v 的大作中提到】
: From my rusty memory: US GAAP differentiates 3 types of marketable
: securities (FAS133?):
: 1. Held to maturity. This is the debt securities that the company has the
: intention and capacity to hold till maturity. The securities is carried on
: the book at cost, and mark-to-market is generally not needed.
: 2. Trading securities. These are securities that the company intends to buy
: and sell frequently. The value is marked to market, the unrealized gain/loss
: , as well as realized, goes to P&L.
: 3. Availabl
avatar
b*e
23 楼
这个我觉得应该有严格的界定
比如申报个人所得税的时候就分得很清楚
但是一个证券具体是投资还是操作有的时候也许还得等卖掉之后才能确定

【在 n******n 的大作中提到】
: You are right. But I feel the wording difference b/w 2 and 3 is blurred.
: Whether to trade frequently or not seems very subjective.
:
: buy
: loss
: in
avatar
b*e
24 楼
我觉得应该是牛CPA吧

【在 T*******t 的大作中提到】
: 牛。CFA III吧。
:
: buy
: loss
: in
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