Cash flows from investing activities do not include:
A)Proceeds from issuing bonds.
B)Payment for the purchase of equipment.
C)Proceeds from the sale of marketable securities.
D)Cash outflows from acquiring land.

Question

Quizplus · Accepted Answer

Cash flows from investing activities only include cash transactions related to investments in property, plant, and equipment, acquisitions of businesses, and proceeds from the sale of long-term assets. Proceeds from issuing bonds are part of financing activities.

Therefore, option A is not included in cash flows from investing activities.

Cash Flows from Investing Activities Do Not Include