# 14.2 Classification and Significant Non-Cash Activities

## Format of the Statement of Cash Flows

---
## Statement Provides Information To Help Assess

---
## Classification of Cash Flows
- 買==別人的==股票 $\rightarrow$ ==Investing==
- 買==自己的==股票 $\rightarrow$ ==Tureasury Shares==

---
## Significant Non-Cash Activities
非現金重大活動(通常高價的資產變化)
> 1. 直接拿股票換資產(ex.土地)
> 2. 拿有價值的股票去還公司債(可轉換公司債)
> 3. 用負債的方式獲得資產(Notes Payable)
> 4. 資產換資產(土地換土地)

---
## Review