会计学专业外语习题第12章.ppt

Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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The Statement of Cash Flows
Chapter 12
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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1. Which of the following is NOT a use of cash flow information?
A. Help predict future cash flows
B. Evaluate management decisions
C. Help predict ability to pay debts
D. Measure accrual-based profit
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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1. Which of the following is NOT a use of cash flow information?
A. Help predict future cash flows
B. Evaluate management decisions
C. Help predict ability to pay debts
D. Measure accrual-based profit
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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2. Cash flows that reflect day-to-day activities of pany are categorized as:
A. operating.
B. investing.
C. financing.
D. marketing.
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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2. Cash flows that reflect day-to-day activities of pany are categorized as:
A. operating.
B. investing.
C. financing.
D. marketing.
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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3. Borrowing money on long-term notes payable and issuing stock for cash are examples of:
A. operating inflows.
B. investing inflows.
C. financing inflows.
D. financing outflows.
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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3. Borrowing money on long-term notes payable and issuing stock for cash are examples of:
A. operating inflows.
B. investing inflows.
C. financing inflows.
D. financing outflows.
Copyright © 2010 Pearson Education Inc. Publishing as Prentice Hall.
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4. pany sells land at a gain. How would the cash received be reported on the Statement of Cash Flows?
A. As an operating inflow
B. As an investing inflow
C. As a financing inflow
D. As a noncash investing activity
Copyright © 2010 Pearson Education Inc. Publishi