财务会计英语 练习及答案ch16

1、Chapter 16Statement of Cash FlowsChapter 16Statement of Cash Flows PAGE 440 PAGE 439坝CHAPTER肮 16肮STATEME翱NT OF C百ASH FLO办WS版Chapter佰 16Sta跋tement 摆of Cash傲 Flows芭TRUE/FA吧LSE按颁1.靶罢The sta埃tement 埃of cash笆 flows 翱is 半not爱 one of哀 the ba按sic fin疤ancial 阿stateme白nts.扳ANS:稗蔼F拜柏DIF:摆扮1罢阿OBJ:般肮01伴靶2.稗阿Cash

2、, a暗s the t斑erm is 佰used fo胺r the s斑tatemen盎t of ca按sh flow扮s, coul办d indic奥ate eit翱her cas巴h or ca矮sh equi芭valents碍.邦ANS:摆耙T安百DIF:败傲1碍澳OBJ:斑哎01柏柏3.把坝The sta绊tement 按of cash扒 flows 啊is an o暗ptional芭 financ奥ial sta暗tement.氨ANS:爱瓣F百耙DIF:板岸1巴笆OBJ:伴把01办班4.稗稗The sta斑tement 扒of cash搬 flows 敖shows t哀he eff

3、e暗cts on 碍cash of昂 a comp氨anys o爸peratin搬g, inve摆sting, 案and fin百ancing 挨activit摆ies.阿ANS:背敖T澳隘DIF:扮俺1扳哀OBJ:凹肮01半颁5.哀斑The sta佰tement 碍of cash般 flows 凹reports疤 a firm熬s majo袄r sourc绊es of c艾ash rec笆eipts a隘nd majo案r uses 安of cash佰 paymen安ts for 哀a perio哎d.颁ANS:安耙T扳哎DIF:版办1熬扮OBJ:安蔼01板瓣6.哀矮Cash fl岸ows

4、fro霸m opera懊ting ac摆tivitie袄s, as p扒art of 八the sta绊tement 拌of cash邦 flows,罢 includ按e cash 跋transac扒tions t暗hat ent唉er into矮 the de背termina氨tion of艾 net in盎come.傲ANS:挨疤T败吧DIF:白矮1奥暗OBJ:熬盎01班矮7.胺哎To arri鞍ve at c拔ash flo拔ws from鞍 operat癌ions, i霸t is ne袄cessary奥 to con傲vert th邦e incom俺e state芭ment fr白om

5、 an a岸ccrual 跋basis t笆o the c爸ash bas埃is of a般ccounti艾ng.盎ANS:矮伴T敖俺DIF:艾疤2芭唉OBJ:啊柏01凹般8.绊爱Cash fl昂ows fro跋m inves捌ting ac埃tivitie般s, as p办art of 凹the sta坝tement 芭of cash翱 flows,板 includ爸e recei矮pts fro拜m the s柏ale of 巴land.耙ANS:背昂T矮搬DIF:笆笆2邦安OBJ:柏板01搬绊9.背挨Cash fl爱ows fro佰m finan芭cing ac叭tivitie搬s, a

6、s p爸art of 盎the sta扮tement 懊of cash奥 flows,袄 includ皑e payme哎nts for案 divide扒nds.挨ANS:碍把T斑扒DIF:板捌2稗哀OBJ:翱哎01爱扳10.扒凹Cash fl俺ows fro败m inves氨ting ac哎tivitie罢s, as p叭art of 唉the sta佰tement 扮of cash隘 flows,翱 includ绊e payme八nts for捌 the pu摆rchase 坝of trea艾sury st按ock.佰ANS:扳坝F伴安DIF:跋吧2傲俺OBJ:半叭01安罢11.暗疤Cash

7、 fl摆ows fro霸m inves奥ting ac蔼tivitie拔s, as p肮art of 昂the sta瓣tement 稗of cash靶 flows,唉 includ耙e recei暗pts fro摆m the i颁ssuance罢 of bon奥ds paya胺ble.拌ANS:按暗F碍翱DIF:埃唉2叭柏OBJ:霸哀01碍啊12.盎哎There a唉re two 拔alterna皑tives t鞍o repor拔ting ca碍sh flow袄s from 扳operati伴ng acti把vities 拔in the 翱stateme安nt of c傲ash flo摆ws

8、: (1)绊 the di埃rect me凹thod an翱d (2) t按he indi安rect me盎thod.板ANS:凹邦T傲爸DIF:笆澳1白靶OBJ:鞍俺01摆蔼13.稗斑The dir隘ect met翱hod of 拌prepari碍ng the 暗operati盎ng acti碍vities 哎section跋 of the安 statem耙ent of 俺cash fl拔ows rep哀orts ma哀jor cla柏sses of啊 gross 按cash re笆ceipts 拔and gro白ss cash肮 paymen埃ts.笆ANS:叭暗T矮笆DIF:捌半1鞍扮O

9、BJ:颁拜01班拌14.蔼霸Under t办he dire鞍ct meth百od of r哀eportin笆g cash 芭flows f板rom ope芭rations绊, the m绊ajor so罢urce of唉 cash i瓣s cash 坝receive哎d from 搬custome挨rs.昂ANS:哀皑T败坝DIF:版隘1般俺OBJ:笆傲01案坝15.摆靶The mai艾n disad扒vantage拔 of the胺 direct安 method蔼 of rep熬orting 袄cash fl拌ows fro暗m opera碍ting ac搬tivitie矮s is th蔼a

10、t the 澳necessa岸ry data癌 are of懊ten cos胺tly to 耙accumul疤ate.扮ANS:拌八T翱板DIF:氨埃2隘佰OBJ:班搬01扒扒16.敖版A major胺 disadv靶antage 皑of the 瓣indirec百t metho捌d of re胺porting艾 cash f霸lows fr拌om oper办ating a隘ctiviti靶es is t笆hat the捌 differ傲ence be拜tween t搬he net 澳amount 盎of cash岸 flows 暗from op背erating稗 activi啊ties an

11、鞍d net i白ncome i皑s not e胺mphasiz班ed.扒ANS:埃翱F佰搬DIF:矮胺2版鞍OBJ:半肮01捌芭17.盎办Cash ou绊tflows 翱from fi绊nancing翱 activi爸ties in哀clude t捌he paym安ent of 班cash di矮vidends碍, the a邦cquisit办ion of 敖treasur稗y stock凹, and t佰he repa把yment o傲f amoun瓣ts borr敖owed.斑ANS:癌班T蔼暗DIF:爱艾2挨肮OBJ:霸岸01办跋18.袄笆Cash fl坝ows fro傲m inves

12、凹ting ac矮tivitie哎s, as p班art of 霸the sta翱tement 班of cash碍 flows,叭 includ八e payme背nts for皑 the ac半quisiti板on of f扒ixed as吧sets.癌ANS:啊阿T扮班DIF:班昂2芭白OBJ:芭艾01捌颁19.扳啊The acq邦uisitio叭n of la背nd in e扮xchange罢 for co案mmon st扳ock is 奥an exam绊ple of 胺noncash埃 invest笆ing and鞍 financ巴ing act白ivity.柏ANS:摆爸T坝按DIF:

13、袄凹2疤鞍OBJ:百胺01摆疤20.挨邦If a bu班siness 凹issued 办bonds p柏ayable 拔in exch捌ange fo罢r land,拜 the tr邦ansacti疤on woul敖d be re熬ported 扳in a se半parate 扒schedul蔼e on th疤e state熬ment of稗 cash f岸lows.埃ANS:矮白T案霸DIF:斑蔼2般阿OBJ:扒翱01扳板21.扮懊A cash 佰flow pe摆r share蔼 amount捌 should啊 be rep唉orted o扒n the s翱tatemen澳t of ca吧s

14、h flow版s.捌ANS:耙碍F霸俺DIF:安百1瓣盎OBJ:爸疤01佰鞍22.扒癌Althoug案h there拜 is no 胺order i按n which班 the no澳ncash b捌alance 傲sheet a扮ccounts肮 must b绊e analy阿zed in 败determi案ning da板ta for 霸prepari班ng the 傲stateme拜nt of c办ash flo绊ws by t按he indi案rect me邦thod, t矮ime can哎 be sav霸ed and 啊greater懊 accura拔cy can 邦be achi佰e

15、ved by颁 select拔ing the按 accoun哎ts in t跋he reve坝rse ord耙er in w胺hich th暗ey appe柏ar on t跋he bala柏nce she皑et.案ANS:佰盎T袄蔼DIF:盎拔1叭坝OBJ:班霸02隘斑23.安般The 200艾2 editi爸on of 拔Account捌ing Tre板nds and办 Techni笆ques 柏reporte版d that 按90% of 鞍the com笆panies 阿surveye爸d used 爸the ind拜irect m扳ethod t搬o repor办t chang隘es

16、in c半ash flo扳ws from安 operat笆ions.拔ANS:盎傲F跋瓣DIF:隘爸2疤拌OBJ:颁爸02矮拜24.伴艾Rarely 耙would t爱he cash绊 flows 皑from op白erating八 activi办ties, a搬s repor板ted on 翱the sta板tement 奥of cash芭 flows,昂 be the案 same a蔼s the n稗et inco绊me repo唉rted on奥 the in霸come st胺atement盎.艾ANS:扳拔T把半DIF:敖芭2罢岸OBJ:凹凹02拜奥25.般案If land叭 cost

17、in叭g $75,0罢00 was 碍sold fo把r $135,俺000, th摆e amoun挨t repor绊ted in 敖the inv班esting 碍activit埃ies sec奥tion of安 the st板atement扒 of cas癌h flows唉 would 爱be $75,靶000.吧ANS:瓣班F背案DIF:拜伴2哎啊OBJ:霸埃02板巴26.啊拔If land扮 costin捌g $150,败000 was鞍 sold f安or $205癌,000, t爱he $55,熬000 gai吧n on th翱e sale 癌would b敖e added安 to

18、 net氨 income澳 in con凹verting坝 the ne盎t incom肮e repor霸ted on 昂the inc伴ome sta澳tement 盎to cash矮 flows 摆from op把erating案 activi背ties fo疤r the s绊tatemen摆t of ca叭sh flow瓣s prepa拜red by 白the ind颁irect m埃ethod.碍ANS:罢翱F昂跋DIF:瓣岸2挨佰OBJ:稗版02埃扒27.阿柏In prep蔼aring t唉he cash笆 flows 懊from op半erating爱 activi百ties se

19、巴ction o败f the s芭tatemen佰t of ca坝sh flow败s by th阿e indir邦ect met拔hod, th瓣e net d吧ecrease叭 in inv矮entorie把s from 埃the beg跋inning 耙to the 矮end of 百the per巴iod is 俺added t吧o net i袄ncome f隘or the 耙period.靶ANS:碍般T胺半DIF:版颁2盎按OBJ:俺班02爱斑28.拜拌In dete白rmining佰 the ca凹sh flow蔼s from 扒operati阿ng acti癌vities 伴fo

20、r the伴 statem吧ent of 癌cash fl白ows by 拜the ind袄irect m吧ethod, 半the dep坝reciati摆on expe扮nse for吧 the pe伴riod is敖 added 盎to the 啊net inc背ome for败 the pe八riod.叭ANS:斑拜T佰吧DIF:懊鞍2耙癌OBJ:傲伴02靶矮29.艾稗In prep靶aring t暗he cash拔 flows 拜from op袄erating八 activi摆ties se疤ction o癌f the s佰tatemen阿t of ca罢sh flow靶s by th

21、罢e indir版ect met岸hod, th吧e amort叭ization俺 of bon瓣d disco稗unt for般 the pe隘riod is哀 deduct瓣ed from摆 the ne胺t incom爱e for t肮he peri跋od.邦ANS:袄办F跋搬DIF:败啊2哎办OBJ:爱懊02霸斑30.凹佰If cash碍 divide艾nds of 碍$145,00鞍0 were 拌declare跋d durin靶g the y瓣ear and皑 the de哀crease 扮in divi癌dends p斑ayable 啊from th按e begin瓣ning t

22、o吧 the en爱d of th昂e year 败was $7,澳000, th败e state扒ment of拜 cash f稗lows wo癌uld rep矮ort $15般2,000 i巴n the f伴inancin癌g activ把ities s隘ection.案ANS:叭傲T办般DIF:凹挨2坝败OBJ:白霸02把拔31.鞍八The dec俺laratio坝n and i扳ssuance埃 of a s摆tock di唉vidend 隘would b袄e repor百ted on 霸the sta肮tement 跋of cash白 flows.败ANS:敖叭F俺颁DIF:吧八2袄

23、柏OBJ:靶盎02碍扮32.班班If 900 把shares 俺of $40 稗par com般mon sto皑ck are 吧sold fo哎r $48,0扳00, the耙 $48,00哎0 would胺 be rep巴orted i败n the c懊ash flo叭ws from扮 financ昂ing act拌ivities肮 sectio奥n of th爸e state矮ment of挨 cash f败lows.氨ANS:艾扮T白昂DIF:懊埃2安奥OBJ:澳哀02唉懊33.俺败If $500傲,000 of把 bonds 板payable吧 are so班ld at 1绊01, $

24、50拌0,000 w暗ould be邦 report爱ed in t埃he cash版 flows 捌from fi蔼nancing艾 activi颁ties se扮ction o癌f the s爸tatemen版t of ca坝sh flow瓣s.办ANS:芭拔F颁白DIF:佰熬2办蔼OBJ:百安02伴斑34.白版Net inc半ome was班 $ 52,0傲00 for 昂the yea凹r. The矮 accumu癌lated d爱eprecia阿tion ba矮lance i罢ncrease埃d by $1俺7,000 o坝ver the扮 year. 笆 There 靶were n

25、o岸 sales 熬of fixe版d asset凹s or ch笆anges i稗n nonca俺sh curr暗ent ass奥ets or 氨liabili爸ties. 稗The cas罢h flow 办from op摆eration蔼s is $3皑5,000扒ANS:把靶F半背DIF:搬阿2埃哀OBJ:坝办02班扮35.霸敖Net inc拔ome for鞍 the ye捌ar was 拔$29,000邦. Acco扳unts re瓣ceivabl哀e incre唉ased $2巴,500, a靶nd acco坝unts pa扳yable i哎ncrease皑d $5,10板0. Th

26、e昂 cash f拔low fro哎m opera按tions i傲s $31,6敖00.唉ANS:瓣拜T把疤DIF:奥隘2爸氨OBJ:安把02熬版36.坝百A build拜ing wit碍h a cos靶t of $1哎53,000 斑and acc案umulate艾d depre阿ciation绊 of $42爱,000 wa扮s sold 半for an 绊$11,000吧 gain. 埃 The ca肮sh gene哀rated f佰rom thi靶s inves阿ting ac耙tivity 安was $12凹1,000.芭ANS:半败F捌颁DIF:艾案2办哎OBJ:安霸02敖百37

27、.熬伴The ind芭irect m鞍ethod r芭eports 版cash re邦ceived 肮from cu傲stomers袄 in the氨 cash f吧lows fr昂om oper胺ating a坝ctiviti案es sect板ion of 盎the sta胺tement 般of cash靶 flows.白ANS:哀安F白埃DIF:斑爸2巴绊OBJ:哀懊02胺岸38.袄岸Cash pa肮id to a坝cquire 坝treasur扳y stock懊 should板 be sho疤wn on t敖he stat唉ement o芭f cash 案flows f暗rom inv稗

28、esting 办activit柏ies.案ANS:叭绊F佰扮DIF:暗颁2捌版OBJ:哀阿02敖伴39.昂按Repayme背nts of 叭bonds w碍ould be阿 shown 颁as a ca背sh outf拌low in 鞍the inv癌esting 埃section靶 of the摆 statem昂ent of 背cash fl搬ows.袄ANS:啊瓣F捌扳DIF:靶哎2瓣傲OBJ:坝吧02把扳40.巴啊Acquiri颁ng equi绊pment b百y issui唉ng a si爱x-month胺 note s熬hould b鞍e shown爱 on the胺 statem埃

29、ent of 伴cash fl吧ows und懊er the 哎investi暗ng acti板vities 皑section摆.叭ANS:鞍隘F疤稗DIF:蔼暗2唉袄OBJ:霸邦02霸把41.版扒In repo扮rting c扳ash flo啊ws from唉 invest叭ing act癌ivities八 on the版 statem坝ent of 挨cash fl澳ows, th凹e cash 唉inflows版 are us傲ually r佰eported巴 first,澳 follow扮ed by t艾he cash败 outflo岸ws.伴ANS:傲阿T版背DIF:邦佰1暗斑OBJ

30、:按熬0242.叭Cash in隘flows a斑nd outf胺lows ar岸e 岸not熬 netted罢 in any鞍 activi癌ty sect挨ion of 罢the sta跋tement 翱of cash奥 flows 敖but are氨 separa耙tely di八sclosed半 to giv碍e the r暗eader f案ull inf笆ormatio搬n.邦ANS:胺把T芭耙DIF:爱澳1敖盎OBJ:把把02昂疤43.拜癌The man摆ner of 八reporti霸ng cash艾 flows 坝from in氨vesting班 and fi版nancing白

31、 activi跋ties wi氨ll be d颁ifferen半t under案 the di袄rect me按thod as半 compar办ed to t爸he indi佰rect me稗thod.澳ANS:盎唉F翱邦DIF:伴班1鞍拜OBJ:岸氨03艾皑44.坝邦Sales r摆eported耙 on the矮 income邦 statem罢ent wer按e $375,败000. T绊he acco昂unts re背ceivabl办e balan坝ce decl扒ined $6坝,500 ov埃er the 傲year. 坝The amo俺unt of 叭cash re扮ceived

32、阿from cu盎stomers奥 was $3背68,500.坝ANS:耙班F氨安DIF:敖疤2耙氨OBJ:俺半03阿搬45.爱柏To dete皑rmine c袄ash pay按ments f埃or merc靶handise班 for th板e cash 捌flow st罢atement搬 using 耙the dir阿ect met靶hod, a 班decreas俺e in ac蔼counts 稗payable巴 is add案ed to t艾he cost蔼 of mer板chandis俺e sold.邦ANS:颁斑T阿癌DIF:盎吧2稗佰OBJ:胺半03吧爸46.哀埃To dete扒r

33、mine c般ash pay般ments f疤or oper扒ating e绊xpenses奥 for th稗e cash 扳flow st翱atement靶 using 氨the dir袄ect met敖hod, a 版decreas扮e in pr班epaid e跋xpenses氨 is add凹ed to o盎peratin板g expen吧ses oth氨er than碍 deprec昂iation.敖ANS:败八F佰扳DIF:懊扒2版耙OBJ:板班03拜拜47.伴捌To dete暗rmine c阿ash pay啊ments f唉or oper八ating e暗xpenses肮 for

34、 th熬e cash 爸flow st敖atement把 using 般the dir阿ect met奥hod, a 阿decreas隘e in ac摆crued e摆xpenses肮 is add熬ed to o翱peratin袄g expen哎ses oth氨er than俺 deprec绊iation.霸ANS:癌澳T斑盎DIF:暗啊2唉埃OBJ:案霸03凹邦48.扮唉To dete绊rmine c八ash pay澳ments f拌or inco矮me tax 埃for the氨 cash f碍low sta懊tement 皑using t懊he dire碍ct meth唉od, an

35、捌increas扳e in in坝come ta颁xes pay鞍able is般 added 把to the 斑income 半tax exp稗ense.翱ANS:胺跋F捌罢DIF:岸安2巴岸OBJ:跋阿03般颁49.板摆Free ca百sh flow邦 is cas俺h flow 鞍from op鞍eration肮s, less拜 cash u矮sed to 皑purchas拔e fixed邦 assets跋 to mai矮ntain p拔roducti案ve capa半city an岸d cash 耙used fo唉r divid爱ends.颁ANS:搬板T般把DIF:稗扮1般拌OBJ:

36、疤哎04敖搬50.俺佰Free ca袄sh flow翱 is the安 measur稗e of op安erating肮 cash f罢low ava巴ilable 靶for cor按porate 芭purpose唉s after伴 provid班ing suf矮ficient扒 fixed 澳asset a熬ddition袄s to ma拜intain 扒current罢 produc靶tive ca爱pacity 胺and div唉idends.办ANS:安肮T坝阿DIF:拌按1伴肮OBJ:俺摆04袄MULTIPL捌E CHOIC捌E氨办1.吧颁Which o八f the f碍ollowin

37、案g is 按not熬 one of肮 the fo扳ur basi瓣c finan癌cial st傲atement拔s?岸a.挨balance霸 sheet哎b.案stateme隘nt of c笆ash flo哎ws癌c.捌stateme百nt of c瓣hanges 敖in fina爱ncial p笆osition靶d.扳income 半stateme埃nt碍ANS:罢扮C扳按DIF:百阿1拔笆OBJ:败岸01翱熬2.碍瓣Which o扒f the f邦ollowin吧g conce傲pts of 班cash is案 绊not坝 approp翱riate t佰o use i般n prepa

38、柏ring th凹e state案ment of靶 cash f澳lows?白a.办cash氨b.艾cash an蔼d money爱 market拜 funds暗c.板cash an摆d cash 瓣equival肮ents办d.拌cash an拜d U.S. 傲treasur爱y bonds跋ANS:昂爸D澳扮DIF:懊芭2埃奥OBJ:哎袄01白芭3.办办The sta稗tement 颁of cash罢 flows 暗reports氨 鞍a.懊cash fl把ows fro办m opera按ting ac百tivitie疤s板b.澳total a邦ssets爱c.佰total c耙hange

39、s 绊in stoc傲kholder颁s equi邦ty傲d.版changes扮 in ret唉ained e傲arnings昂ANS:俺挨A哎蔼DIF:办邦1按昂OBJ:蔼癌01败八4.哀翱On the 肮stateme百nt of c胺ash flo半ws, the岸 cash f版lows fr暗om oper隘ating a翱ctiviti拜es sect胺ion wou吧ld incl爸ude 半a.安receipt罢s from 熬the iss熬uance o板f capit暗al stoc拌k隘b.俺receipt捌s from 傲the sal巴e of in半vestmen

40、吧ts拔c.绊payment罢s for t隘he acqu拌isition稗 of inv凹estment摆s胺d.氨cash re俺ceipts 拜from sa吧les act芭ivities哎ANS:爱佰D胺岸DIF:爸柏2邦八OBJ:氨霸01扳佰5.隘哀Preferr白ed stoc跋k issue芭d in ex拌change 邦for lan柏d would伴 be rep啊orted i懊n the s傲tatemen扳t of ca肮sh flow吧s in 败a.邦the cas班h flows靶 from f昂inancin阿g activ柏ities s啊ection皑

41、b.埃the cas罢h flows暗 from i拜nvestin鞍g activ哎ities s俺ection案c.袄a separ扒ate sch啊edule爱d.瓣the cas岸h flows白 from o背peratin案g activ哎ities s白ection邦ANS:凹柏C扳傲DIF:熬傲2拌板OBJ:啊傲01隘般6.巴翱Cash pa芭id to p肮urchase岸 long-t板erm inv蔼estment办s would敖 be rep氨orted i啊n the s霸tatemen捌t of ca啊sh flow扳s in 邦a.叭the cas懊h flow

42、s啊 from o奥peratin把g activ颁ities s傲ection按b.癌the cas坝h flows跋 from f奥inancin版g activ哀ities s疤ection百c.吧the cas碍h flows按 from i肮nvestin傲g activ奥ities s柏ection岸d.唉a separ挨ate sch般edule癌ANS:艾肮C佰版DIF:澳半2吧扮OBJ:般把01白矮7.办耙A state安ment of百 cash f扒lows wo跋uld 搬not奥 disclo邦se the 板effects半 of whi霸ch of t佰he fo

43、ll跋owing t奥ransact半ions?半a.盎stock d耙ividend埃s decla傲red板b.败bonds p稗ayable 懊exchang翱ed for 爸capital啊 stock扳c.伴purchas败e of tr斑easury 碍stock把d.岸capital胺 stock 拔issued 办to acqu挨ire fix拔ed asse绊ts疤ANS:扮芭A澳颁DIF:氨安2笆般OBJ:笆袄01岸耙8.拌挨Which o佰f the f叭ollowin肮g does 胺not隘 repres凹ent an 埃outflow熬 of cas奥h and t

44、跋herefor吧e would笆 霸not八 be rep胺orted o白n the s阿tatemen按t of ca哎sh flow白s as a 伴use of 靶cash?板a.凹purchas凹e of no按ncurren摆t asset耙s跋b.扳purchas疤e of tr敖easury 绊stock吧c.伴discard胺ing an 摆asset t办hat had跋 been f巴ully de八preciat芭ed罢d.傲payment芭 of cas艾h divid跋ends扮ANS:拌搬C奥绊DIF:捌氨2版熬OBJ:氨奥01版颁9.哎跋Which o爱f t

45、he f岸ollowin叭g repre隘sents a颁n inflo皑w of ca暗sh and 啊therefo版re woul挨d be re跋ported 爸on the 半stateme氨nt of c捌ash flo懊ws?跋a.背appropr阿iation 芭of reta板ined ea霸rnings般b.胺acquisi俺tion of捌 treasu敖ry stoc佰k懊c.芭declara稗tion of鞍 stock 哀dividen埃ds靶d.唉issuanc芭e of lo俺ng-term办 debt碍ANS:八挨D澳霸DIF:伴捌2跋邦OBJ:懊斑01熬翱1

46、0.肮瓣A ten-y熬ear bon鞍d was i敖ssued a昂t par f啊or $150把,000 ca埃sh. Th啊is tran艾saction扳 should敖 be sho哀wn on a柏 statem伴ent of 艾cash fl芭ows und靶er 傲a.安investi哀ng acti背vities案b.岸financi靶ng acti敖vities捌c.吧noncash百 invest柏ing and拜 financ扳ing act暗ivities盎d.稗operati背ng acti巴vities般ANS:跋半B拜芭DIF:把扒1啊癌OBJ:埃办01蔼岸

47、11.绊搬Cash pa拜id for 版preferr柏ed stoc俺k divid安ends sh皑ould be巴 shown 跋on the 埃stateme翱nt of c叭ash flo皑ws unde芭r 皑a.案investi昂ng acti唉vities笆b.摆financi鞍ng acti白vities扮c.拔noncash蔼 invest隘ing and吧 financ疤ing act矮ivities澳d.拜operati半ng acti捌vities安ANS:伴挨B懊坝DIF:斑碍2摆吧OBJ:岸百01吧隘12.凹碍The las暗t item 艾on the 碍st

48、ateme安nt of c熬ash flo斑ws prio碍r to th绊e sched扳ule of 拌noncash艾 invest隘ing and傲 financ氨ing act唉ivities拌 report芭s 疤a.阿the inc拜rease o鞍r decre败ase in 熬cash靶b.岸cash at捌 the en翱d of th岸e year蔼c.皑net cas啊h flow 敖from in芭vesting办 activi挨ties柏d.艾net cas百h flow 坝from fi皑nancing八 activi巴ties背ANS:半颁B肮肮DIF:癌哀2罢

49、挨OBJ:盎凹01巴碍13.懊哎Which o爸f the f拔ollowin芭g is a 叭noncash碍 invest昂ing and耙 financ凹ing act爸ivity?瓣a.矮payment坝 of a c霸ash div败idend暗b.袄payment澳 of a s斑ix-mont袄h note 挨payable凹c.按purchas搬e of me傲rchandi瓣se inve岸ntory o巴n accou版nt把d.拔issuanc败e of co摆mmon st疤ock to 叭acquire啊 land蔼ANS:柏佰D柏胺DIF:翱坝2背吧OBJ:矮扒01

50、拜白14.败邦Which o般f the f跋ollowin阿g shoul蔼d be sh碍own on 阿a state邦ment of靶 cash f扳lows un唉der the昂 financ八ing act埃ivity s巴ection?敖a.坝the pur半chase o岸f a lon扳g-term 挨investm挨ent in 佰the com澳mon sto安ck of a翱nother 稗company暗b.阿the pay哎ment of吧 cash t按o retir百e a lon俺g-term 氨note 矮c.翱the pro胺ceeds f矮rom th

51、e耙 sale o奥f a bui八lding皑d.拌the iss巴uance o版f a lon伴g-term 氨note to懊 acquir矮e land芭ANS:罢肮B靶半DIF:隘捌2隘拌OBJ:芭叭01罢碍15.瓣蔼A compa敖ny purc傲hases e矮quipmen芭t for $芭29,000 般cash. 吧This tr艾ansacti办on shou矮ld be s败hown on吧 the st霸atement瓣 of cas案h flows罢 under 岸a.背investi巴ng acti阿vities霸b.摆financi扳ng acti肮vitie

52、s啊c.案noncash翱 invest挨ing and疤 financ稗ing act邦ivities按d.佰operati罢ng acti埃vities捌ANS:翱敖A疤翱DIF:氨俺2俺瓣OBJ:靶耙01熬隘16.板敖Cash fl吧ow per 瓣share i笆s 澳a.半require敖d to be碍 report皑ed on t败he bala凹nce she扳et伴b.绊require肮d to be柏 report拜ed on t埃he inco哎me stat袄ement白c.坝require傲d to be班 report案ed on t百he stat傲ement o

53、吧f cash 白flows敖d.按not req爱uired t隘o be re般ported 百on any 盎stateme摆nt唉ANS:挨澳D背罢DIF:暗疤1班般OBJ:哀哀01隘八17.稗半On the 笆stateme昂nt of c埃ash flo拜ws prep靶ared by跋 the in熬direct 案method,傲 the ca柏sh flow敖s from 唉operati扳ng acti啊vities 碍section爸 would 扳include搬 矮a.扳receipt芭s from 岸the sal伴e of in唉vestmen蔼ts案b.阿amo

54、rtiz办ation o半f premi昂um on b伴onds pa敖yable颁c.巴payment靶s for c傲ash div摆idends笆d.佰receipt癌s from 瓣the iss阿uance o艾f capit埃al stoc暗k盎ANS:拜按B拔爸DIF:哎扳2搬哀OBJ:般败01稗办18.扒叭The sta案tement 白of cash瓣 flows 熬may be 班used by疤 manage八ment to扒 懊a.稗assess 扮the liq安uidity 唉of the 俺busines阿s耙b.扒assess 翱the maj凹or poli

55、癌cy deci爸sions i安nvolvin奥g inves哎tments 俺and fin跋ancing捌c.把determi板ne divi凹dend po白licy案d.霸do all 把of the 俺above坝ANS:笆岸D叭芭DIF:盎安1斑鞍OBJ:暗柏01挨捌19.按靶Depreci办ation o俺n facto氨ry equi唉pment w癌ould be挨 report八ed in t爱he stat矮ement o爸f cash 啊flows p背repared隘 by the哀 indire扳ct meth哀od in 背a.袄the cas摆h flows碍

56、 from f邦inancin挨g activ绊ities s癌ection岸b.岸the cas翱h flows隘 from i哎nvestin癌g activ般ities s蔼ection扒c.凹a separ隘ate sch敖edule般d.袄the cas奥h flows芭 from o八peratin拜g activ爸ities s艾ection暗ANS:稗俺D芭暗DIF:耙巴2熬哎OBJ:斑柏02扒班20.按板Which o翱f the f背ollowin拔g shoul矮d be ad碍ded to 罢net inc按ome in 斑calcula凹ting ne搬t cash

57、胺flow fr白om oper佰ating a胺ctiviti绊es usin捌g the i扮ndirect办 method哎?巴a.靶an incr般ease in瓣 invent傲ory俺b.唉a decre隘ase in 把account吧s payab稗le岸c.熬preferr八ed divi安dends d般eclared岸 and pa扒id傲d.半a decre蔼ase in 跋account办s recei吧vable岸ANS:翱扮D安佰DIF:敖把2柏拜OBJ:胺半02捌暗21.阿伴Which o般f the f捌ollowin爸g shoul叭d be de傲duct

58、ed 百from ne搬t incom啊e in ca凹lculati安ng net 隘cash fl巴ow from颁 operat罢ing act暗ivities摆 using 爱the ind艾irect m背ethod?哎a.般depreci搬ation e暗xpense奥b.般amortiz昂ation o佰f premi吧um on b吧onds pa氨yable板c.袄a loss 搬on the 叭sale of啊 equipm鞍ent板d.拌dividen胺ds decl肮ared an罢d paid绊ANS:袄芭B靶八DIF:盎矮2跋鞍OBJ:隘办02岸把22.白啊Whic

59、h o摆f the f摆ollowin颁g below绊 increa阿ses cas罢h?颁a.澳depreci肮ation e巴xpense安b.绊acquisi澳tion of伴 treasu哎ry stoc爱k案c.傲borrowi皑ng mone半y by is奥suing a盎 six-mo稗nth not背e爸d.邦the dec懊laratio爱n of a 八cash di巴vidend暗ANS:捌挨C败哎DIF:板氨2背办OBJ:胺跋02笆袄23.挨般Which o靶ne of t扮he foll耙owing b霸elow wo俺uld 摆not哀 be cla哎ssifi

60、ed八 as an 氨operati罢ng acti佰vity?埃a.跋interes板t expen笆se蔼b.瓣income 哀taxes搬c.傲payment艾 of div霸idends按d.邦selling邦 expens八es跋ANS:按拌C敖氨DIF:坝昂2拌蔼OBJ:佰扳02俺盎24.搬办Which o蔼ne of t爸he foll柏owing b坝elow sh绊ould be芭 added 胺to net 霸income 罢in calc肮ulating败 net ca凹sh flow瓣 from o百peratin瓣g activ傲ities u般sing th捌e i