2015年11月CMA中文P1模拟练习题(二)

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1、2015年11月CMA中文Part1模拟练习题（二）11月的CMA中文考试就要到了，为了方便大家更好地复习，小编在百度文库定期传一些考试资料，如有需要请关注我的百度文库。11.CSO:1A1dLOS:1A1c　　Thesaleofavailable-for-salesecuritiesshouldbeaccountedforonthestatementofcashflowsasa(n)a.operatingactivity.　　b.investingactivity.　　c.financingactivity.　　d.noncashinv

2、estingandfinancingactivity.　　12.CSO:1A1dLOS:1A1c　　Astatementofcashflowspreparedusingtheindirectmethodwouldhavecashactivitieslistedinwhichoneofthefollowingorders?　　a.Financing,investing,operating.　　b.Investing,financing,operating.　　c.Operating,financing,investing.d.Operati

3、ng,investing,financing.13.CSO:1A1dLOS:1A1e　　KelliCompanyacquiredlandbyassumingamortgageforthefullacquisitioncost.ThistransactionshouldbedisclosedonKelli’sStatementofCashFlowsasa(n)a.financingactivity.　　b.investingactivity.　　c.operatingactivity.　　d.noncashfinancingandinves

4、tingactivity.14.CSO:1A1dLOS:1A1e　　Whichoneofthefollowingshouldbeclassifiedasanoperatingactivityonthestatementofcashflows?　　a.Adecreaseinaccountspayableduringtheyear.　　b.Anincreaseincashresultingfromtheissuanceofpreviouslyauthorizedcommonstock.　　c.Thepurchaseofadditionaleq

5、uipmentneededforcurrentproduction.d.Thepaymentofacashdividendfrommoneyarisingfromcurrentoperations.15.CSO:1A1aLOS:1A1d　　Allofthefollowingarelimitationstotheinformationprovidedonthestatementoffinancialpositionexceptthea.qualityoftheearningsreportedfortheenterprise.　　b.judg

6、mentsandestimatesusedregardingthecollectability,salability,andlongevityofassets.　　c.omissionofitemsthatareoffinancialvaluetothebusinesssuchastheworthoftheemployees.d.lackofcurrentvaluationformostassetsandliabilities.16CSO:1A1dLOS:1A1c　　Themostcommonlyusedmethodforcalculat

7、ingandreportingacompany’snetcashflowfromoperatingactivitiesonitsstatementofcashflowsisthea.directmethod.　　b.indirectmethod.　　c.single-stepmethod.d.multiple-stepmethod.17.CSO:1A1dLOS:1A1c　　Thepresentationofthemajorclassesofoperatingcashreceipts(suchasreceiptsfromcustomers)

8、lessthemajorclassesofoperatingcashdisbursements(suchascashpaidformerchandise)isbestdescribedasth