假设你这道题是在研究Cash flow statement
(a)x05Purchase of plant and equipment investing activity
(b)x05Payment of dividends financing activity或operating
(c)x05Sale of building investing activity
(d)x05Exchange of land for patent non-cash investing and financing activity 直接写N/A （这个是有形资产与无形资产的互换属于investing）
(e)x05Depreciation investing activity 折旧不涉及现金（好比你的手机用旧了,贬值了） N/A
(f)x05Redemption of debentures financing activity
(g)x05Receipt of interest on notes receivable investing activity 投资回报
(h)x05Issue of ordinary shares financing activity
(i)x05Amortisation of patent investing activity 摊销不涉及现金（主要针对无形资产）N/A
(j)x05Issue of unsecured notes financing activity
(k)x05Payment of interest on overdraft operating activity financing?都可以,看你是从哪个角度来看－－说它属于operating是因为它影响了profit＆loss,说它financing是因为它是用来融资的
(l)x05Conversion of notes into ordinary shares non-cash investing and financing 写N／A就好
区分其实很容易
operating 主营业务的盈亏
investing 长期资产的买卖
financing 融资渠道结构、大小的变化