---
# System prepended metadata

title: '14.4.2 Step 2: Investing and Financing Activities'

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# 14.4.2 Step 2: Investing and Financing Activities

## Investing 

### *Land*
![](https://i.imgur.com/tqgxnqE.png)
![](https://i.imgur.com/4I8Q4wT.png)
![](https://i.imgur.com/UTcS5Kc.png)
![](https://i.imgur.com/tnhvqez.png)
Non-Cash 記在 Note

### *Building*
![](https://i.imgur.com/B8d8bw7.png)
![](https://i.imgur.com/e1rG47z.png)
![](https://i.imgur.com/Lg1qY1O.png)
![](https://i.imgur.com/ByjFULu.png)
![](https://i.imgur.com/6JPME9m.png)
花 Cash 120,000 買 Building

### *Equipment*
![](https://i.imgur.com/oBRYD1j.png)
![](https://i.imgur.com/uLakrI8.png)
![](https://i.imgur.com/nZHf1TX.png)
![](https://i.imgur.com/F6ET0rR.png)
==重分類：把處分資產的損失變為現今的變化==
>Investing Finsish

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## Financing

### *Bonds Payable*
![](https://i.imgur.com/U5jtXmo.png)
![](https://i.imgur.com/G2XOdSl.png)
在 Non-Cash 已經處理過

### *Share Capital-Ordinary*
![](https://i.imgur.com/eUOvSRQ.png)
![](https://i.imgur.com/ctxqx0d.png)
![](https://i.imgur.com/gJTANWD.png)

### *Retained Earnings*
前情提要：Retained Earnings 增加來自 Net Income 減少來自 Dividends
![](https://i.imgur.com/V1iKa0T.png)
![](https://i.imgur.com/jJ4eqvV.png)
![](https://i.imgur.com/rm8S0qG.png)
![](https://i.imgur.com/QUPArfC.png)
![](https://i.imgur.com/f9ppWKp.png)

>Investing and Financing Finish


