3488973
Descripción
Test por kandiewhitehead, actualizado hace más de 1 año
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Creado por kandiewhitehead
hace más de 9 años
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Pregunta 1
Pregunta
Which of the following options is not a component of a statement of cash flow?
Respuesta
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financing
-
investing
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auditing
Pregunta 2
Pregunta
Operating activities for a statement of cash flow include other activities that are not investing or financing activities. Taxes paid/received are classified as operating activities.
Respuesta
- True
- False
Pregunta 3
Pregunta
Which of the following statements best describe the main purpose of a statement of cash flow?
Respuesta
-
The main purpose is to provide information about a companies gross receipts/payments for a specified time.
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The main purpose is to understand the trends of a companies performance.
Pregunta 4
Pregunta
An element of reporting cash flow from operating activities is the direct method. Which of the following is not classified by the direct method?
Respuesta
-
Cash received
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Taxes paid
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Interest paid
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undistributed profits
Pregunta 5
Pregunta
Cash flows should be reported as net.
Respuesta
- True
- False
Pregunta 6
Pregunta
An element of a cash flow statement is financing activities. Which best describes financing activities?
Respuesta
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Activities that cause changes to equity.
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Activities that cause changes to assets.
Pregunta 7
Pregunta
Investing activities within a cash flow statement are activities that relate to long-term assets and other investments, not included in cash equivalents.
Respuesta
- True
- False
Pregunta 8
Pregunta
Interest and Dividends can be classified as either of the 3 components (operating, financing or investing) as long as they are consistently treated from period to period.
Respuesta
- True
- False
Pregunta 9
Pregunta
With a statement of cash flow, which of the following needs to be considered?
Respuesta
-
non-cash investing transactions are not to be disclosed
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foreign exchange transactions to be ignored
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no disclosure required for acquisition and disposal of subsidiaries
Pregunta 10
Pregunta
Non-cash items such as depreciation, provisions, deferred taxes are classified as the indirect method of reporting cash flows from operating activities.
Respuesta
- True
- False
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