会计学专业外语习题PPT课件.ppt

Copyright 2010PearsonEducationInc PublishingasPrenticeHall 1 1 Copyright 2010PearsonEducationInc PublishingasPrenticeHall 2 Copyright c 2010PearsonEducation 2 TheStatementofCashFlows Chapter12 Copyright 2010PearsonEducationInc PublishingasPrenticeHall 3 Copyright c 2010PearsonEducation 7 3 1 WhichofthefollowingisNOTauseofcashflowinformation A HelppredictfuturecashflowsB EvaluatemanagementdecisionsC HelppredictabilitytopaydebtsD Measureaccrual basedprofit Copyright 2010PearsonEducationInc PublishingasPrenticeHall 4 4 1 WhichofthefollowingisNOTauseofcashflowinformation A HelppredictfuturecashflowsB EvaluatemanagementdecisionsC HelppredictabilitytopaydebtsD Measureaccrual basedprofit Copyright 2010PearsonEducationInc PublishingasPrenticeHall 5 5 2 Cashflowsthatreflectday to dayactivitiesofacompanyarecategorizedas A operating B investing C financing D marketing Copyright 2010PearsonEducationInc PublishingasPrenticeHall 6 6 2 Cashflowsthatreflectday to dayactivitiesofacompanyarecategorizedas A operating B investing C financing D marketing Copyright 2010PearsonEducationInc PublishingasPrenticeHall 7 7 3 Borrowingmoneyonlong termnotespayableandissuingstockforcashareexamplesof A operatinginflows B investinginflows C financinginflows D financingoutflows Copyright 2010PearsonEducationInc PublishingasPrenticeHall 8 8 3 Borrowingmoneyonlong termnotespayableandissuingstockforcashareexamplesof A operatinginflows B investinginflows C financinginflows D financingoutflows Copyright 2010PearsonEducationInc PublishingasPrenticeHall 9 9 4 Acompanysellslandatagain HowwouldthecashreceivedbereportedontheStatementofCashFlows A AsanoperatinginflowB AsaninvestinginflowC AsafinancinginflowD Asanoncashinvestingactivity Copyright 2010PearsonEducationInc PublishingasPrenticeHall 10 10 4 Acompanysellslandatagain HowwouldthecashreceivedbereportedontheStatementofCashFlows A AsanoperatinginflowB AsaninvestinginflowC AsafinancinginflowD Asanoncashinvestingactivity Copyright 2010PearsonEducationInc PublishingasPrenticeHall 11 11 5 Acompanysellslandatagain HowwouldthegainbereportedontheStatementofCashFlowsusingtheindirectmethod A AsanoperatinginflowB AsaninvestinginflowC AsafinancinginflowD Asanoncashinvestingactivity Copyright 2010PearsonEducationInc PublishingasPrenticeHall 12 12 5 Acompanysellslandatagain HowwouldthegainbereportedontheStatementofCashFlowsusingtheindirectmethod A AsanoperatinginflowB AsaninvestinginflowC AsafinancinginflowD Asanoncashinvestingactivity Copyright 2010PearsonEducationInc PublishingasPrenticeHall 13 13 6 HowdoesdepreciationappearontheCashFlowStatementusingtheindirectmethod A AsasubtractionintheoperatingsectionB AsanadditionintheoperatingsectionC AsasubtractionintheinvestingsectionD Asanadditioninthefinancingsection Copyright 2010PearsonEducationInc PublishingasPrenticeHall 14 14 6 HowdoesdepreciationappearontheCashFlowStatementusingtheindirectmethod A AsasubtractionintheoperatingsectionB AsanadditionintheoperatingsectionC AsasubtractionintheinvestingsectionD Asanadditioninthefinancingsection Copyright 2010PearsonEducationInc PublishingasPrenticeHall 15 15 7 Whichofthefollowingbestdescribestherelationshipbetweenachangeinacurrentliabilityaccountandtheoperatingsection indirectmethod A Adirectrelationship anincreaseinacurrentliabilityisaddedtonetincomeB Anindirectrelationship anincreaseinacurrentliabilityissubtractedfromnetincomeC NorelationshipD Dependsontypeofcurrentliability Copyright 2010PearsonEducationInc PublishingasPrenticeHall 16 16 7 Whichofthefollowingbestdescribestherelationshipbetweenachangeinacurrentliabilityaccountandtheoperatingsection indirectmethod A Adirectrelationship anincreaseinacurrentliabilityisaddedtonetincomeB Anindirectrelationship anincreaseinacurrentliabilityissubtractedfromnetincomeC NorelationshipD Dependsontypeofcurrentliability Copyright 2010PearsonEducationInc PublishingasPrenticeHall 17 17 8 Acompanysellsaplantassetwithabookvalueof 15 000atalossof 3 000 WhatamountwouldbereportedintheinvestingsectionoftheCashFlowStatement A Anoutflowof 15 000B Aninflowof 12 000C Anoutflowof 3 000D Aninflowof 3 000 18 Copyright 2010PearsonEducationInc PublishingasPrenticeHall 18 8 Acompanysellsaplantassetwithabookvalueof 15 000atalossof 3 000 WhatamountwouldbereportedintheinvestingsectionoftheCashFlowStatement A Anoutflowof 15 000B Aninflowof 12 000C Anoutflowof 3 000D Aninflowof 3 000 Copyright 2010PearsonEducationInc PublishingasPrenticeHall 19 19 AcompanybeginstheperiodwithaRetainedearningsbalanceof 50 000 Netincomeearnedwas 20 000 TheendingbalanceofRetainedearningsis 62 000 WhatamountofdividendswouldbereportedontheCashFlowStatementinthefinancingsection A 62 000B 12 000C 50 000D 8 000 Copyright 2010PearsonEducationInc PublishingasPrenticeHall 20 20 9 AcompanybeginstheperiodwithaRetainedearningsbalanceof 50 000 Netincomeearnedwas 20 000 TheendingbalanceofRetainedearningsis 62 000 WhatamountofdividendswouldbereportedontheCashFlowStatementinthefinancingsection A 62 000B 12 000C 50 000D 8 000 Copyright 2010PearsonEducationInc PublishingasPrenticeHall 21 21 10 Whichofthefollowingwouldbereportedasanoncashfinancingandinvestingactivity A StockdividendB PurchasingabuildingbyissuingstockC Acquiringlandbyissuingalong termnotepayableD Alloftheabove Copyright 2010PearsonEducationInc PublishingasPrenticeHall 22 22 10 Whichofthefollowingwouldbereportedasanoncashfinancingandinvestingactivity A StockdividendB Purchasingabuildingbyissuin