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ID:42999397
大小:135.53 KB
页数:150页
时间:2019-09-23
《Chapter 21--The Statement o》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、Chapter21--TheStatementofCashFlows3copyStudent:___________________________________________________________________________1.Receiptsofdividendsfrominvestmentsinequitysecuritieswouldbereportedinthefinancingactivitiessectionofthecashflowstatement. True False 2.Generatingpositivec
2、ashflowsfromoperationsisoneofthemostimportantcashflowactivitiesofacompany. True False 3.GAAPallowstheuseofeitherthedirectorindirectmethodsbutprefersthedirectmethod,butcompanieswhousetheindirectmethodmustalsoincludeaseparateschedulereconcilingitsnetincometonetcashflowprovidedbyo
3、peratingactivities. True False 4.UnderIFRSacompanyisallowedtoreportdividendsandinterestreceivedaseitheranoperatingorafinancingcashinflow. True False 5.Thevisualinspectionmethodisusedwhenacompanyhassimplefinancialstatementsandwhentherelationshipsbetweenthechangesinaccountbal
4、ancescanbeeasilyanalyzed. True False 6.Thevisualinspectionmethoddoesnotprovidesupportingdocumentationforthestatementofcashflowsduetoitssimplisticnature. True False 7.Thespreadsheetmethodisdesignedtodeterminechangesineachincomestatementaccountandthenreconstructtheimpliedeffe
5、ctsofthosechangesoncash. True False 8.Acompanyusesaspreadsheettoaccountforthechangeineachasset,liability,andshareholder’sequityaccount. True False 9.Whenemployeesexercisetheshareoptions,thecompanyrecordsthegrossproceedsreceivedfromtheemployeesexercisingoptionsasacashinflowi
6、ntheinvestingsection. True False 10.Forreportingoperatingcashflowsundertheindirectmethod,acompanyaddsanunrealizedholdinglossontradingsecuritiestonetincometohelpadjustnetincomefromanaccrualbasistoacashbasis. True False 11.Underthedirectmethodacompanydeductsitsoperatingcashou
7、tflowsfromitsoperatingcashinflowstodetermineitsnetcashprovidedby(orused)inoperatingactivities. True False 12.Underthedirectmethodacompanycomputesthecashoutflowsforoperatingactivitiesbyadjustingthevariousexpenseaccountsforchangesincertainliabilityaccountsanddeferredrevenues,andt
8、oeliminatecertain“noncash”
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