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Cfas (PAS 7)
15問 • 11ヶ月前
  • ユーザ名非公開
    • 通報

    問題一覧

  • 1

    Which of the following cash flows is presented in the operating activities section of a statement of cash flows?

    cash receipts from the sale of goods, rendering of services,or other forms of income

  • 2

    In the statement of cash flows of a non- financial institution, interest expense paid is presented under

    a or c

  • 3

    Which of the following is presented in the activities section of the statement of cash flows?

    Purchase of a treasury bill three months before its maturity date

  • 4

    Which of the following is incuded in the investing activities section of the statement of cash flows?

    Acquisition and sale of investments in held for trading securities

  • 5

    Which of the following is included in the financing activities section of the statement of cash flows

    cash receipts from issuing shares or other equity instruments and cash payments to redeem them

  • 6

    This method of presenting cash flows from (used in) operating activities involves adjusting accrual basis profit or loss for the effects of changes in operating asets and liabilities and effects of non-cash items

    indirect method

  • 7

    Entity A declares cash dividends in 20x1 and pays the dividends in 20x2. How should Entity A report the dividends paid in the statement of cash flows for 20x1. 20x2

    none. operating or financing

  • 8

    Which of the following statements best describes a statement of cash flows

    The statement of cash flows shows historical changes of cash and cash equivalentsduring the period

  • 9

    Which of the following is NOT an example of an operating cash flow?

    purchase of equipment

  • 10

    Which section of the Statement of Cash Flows reports cash flows from operating activities

    none of the above

  • 11

    A ten-year bond was issued at par for Php 150,000 cash. This transaction should beshown on a statement of cash flows under

    financing activies

  • 12

    The statement of cash flows may be used by management to

    assess the liquidity of the business

  • 13

    A company purchases equipment for Php 29,000 cash. This transaction should beshown on the statement of cash flows under

    investing activities

  • 14

    Which of the following should be added to net income in calculating net cash flowfrom operating activities using the indirect method

    decreased in accounts receivable

  • 15

    Cash receipts from interest and dividends are classified as

    operating activities

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    問題一覧

  • 1

    Which of the following cash flows is presented in the operating activities section of a statement of cash flows?

    cash receipts from the sale of goods, rendering of services,or other forms of income

  • 2

    In the statement of cash flows of a non- financial institution, interest expense paid is presented under

    a or c

  • 3

    Which of the following is presented in the activities section of the statement of cash flows?

    Purchase of a treasury bill three months before its maturity date

  • 4

    Which of the following is incuded in the investing activities section of the statement of cash flows?

    Acquisition and sale of investments in held for trading securities

  • 5

    Which of the following is included in the financing activities section of the statement of cash flows

    cash receipts from issuing shares or other equity instruments and cash payments to redeem them

  • 6

    This method of presenting cash flows from (used in) operating activities involves adjusting accrual basis profit or loss for the effects of changes in operating asets and liabilities and effects of non-cash items

    indirect method

  • 7

    Entity A declares cash dividends in 20x1 and pays the dividends in 20x2. How should Entity A report the dividends paid in the statement of cash flows for 20x1. 20x2

    none. operating or financing

  • 8

    Which of the following statements best describes a statement of cash flows

    The statement of cash flows shows historical changes of cash and cash equivalentsduring the period

  • 9

    Which of the following is NOT an example of an operating cash flow?

    purchase of equipment

  • 10

    Which section of the Statement of Cash Flows reports cash flows from operating activities

    none of the above

  • 11

    A ten-year bond was issued at par for Php 150,000 cash. This transaction should beshown on a statement of cash flows under

    financing activies

  • 12

    The statement of cash flows may be used by management to

    assess the liquidity of the business

  • 13

    A company purchases equipment for Php 29,000 cash. This transaction should beshown on the statement of cash flows under

    investing activities

  • 14

    Which of the following should be added to net income in calculating net cash flowfrom operating activities using the indirect method

    decreased in accounts receivable

  • 15

    Cash receipts from interest and dividends are classified as

    operating activities