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1.Cash received from the investment is recovered.
This item reflects the cash received from enterprises**, transfer or recovery at maturity of trading financial assets other than cash equivalents, held-to-maturity investments, available** financial assets, long-term equity investments, etc. Excludes interest on debt investments, non-cash assets recovered, and net cash received from the disposal of subsidiaries and other business units. The principal amount recovered from debt investment is reflected in this item, and the interest recovered from debt investment is not reflected in this item, but is reflected in the item "cash received from investment income".
The net cash received from the disposal of subsidiaries and other business units is reflected in a separate item. This item can be filled in according to the record analysis of "trading financial assets", "held-to-maturity investment", "available financial assets", "long-term equity investment", "cash in hand", "bank deposits" and other accounts.
2.Cash received from investment income.
This item reflects the cash dividends received by the enterprise due to equity investment and the cash interest income obtained due to debt investment. **Dividends are not reflected in this item as they do not generate cash flow. Interest income on bond investments included in cash equivalents is reflected in this item.
This item can be filled in according to the record analysis of "dividends receivable", "interest receivable", "investment income", "cash in hand", "bank deposits" and other accounts.
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Do you want to ask how to fill in the two columns of investment activities in the cash flow statement? The recovery of investment is what you sell, including the amount you receive from selling fixed assets and financial assets. Investment income, dividends, and interest on bonds are listed in a single line.
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For example, if you sell the cash you receive, or the investment company gives you dividends, and so on.
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Recovering your investment is when you get back the cash you originally invested, i.e. the principal amount invested. The return on investment is the return you get from your investment, that is, the money you make from investing. Thank you.
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The cash received from the recovery of the investment consists of two main parts:
1.Principal**: refers to the principal invested by the investor after the end of the investment**. For example, a person invests 1 million yuan in company A and finally receives a return of 1.1 million yuan, of which 100,000 yuan is the principal**.
2.Investment income: refers to the income obtained by investors during the investment period, including interest, dividends, dividends, etc.
For example, if a person buys 1,000 shares in Company B and receives a dividend of $1,000 after holding them for one year, this part of the money is also cash received to recover the investment.
The cash received from the recovery of investment is an important indicator to measure the return rate of an investment project, and it is also an important indicator to evaluate the cost and benefit of the project. By calculating the cash flow of an investment project, it is possible to determine the time it takes to recoup the investment and make a more accurate assessment of the investment decision.
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It reflects the cash dividends received by the noisy enterprises due to equity investments, and the cash interest income obtained from debt investments. **Dividends do not generate cash flow and are not included in this project. Interest income on bond investments included in cash equivalents is reflected in this item.
This item can be analyzed according to the records of "Dividends Receivable", "Interest Receivable", "Investment Income", "Cash in Hand", "Bank Deposits" and other accounts.
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Answer]: a, b, c, e
The item of "cash received from recovery of investment" is filled in according to the record analysis of "short-term investment", "long-term equity investment" and "long-term debt investment", such as "cash" and "bank deposit".
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