更多"Which of the following is NOT a cas"的相关试题:
[单项选择]A cash flow statement
A. shows the amounts of money in cash, or near cash form, received and paid out by a firm from trading during a period.
B. shows the amounts of money in cash, or near cash form, received and paid out by a firm from all activities during a period.
C. shows the change in financial positions of a firm during a period.
D. shows a firm’s cash transactions during a period.
[单项选择]What is investing cash flow（）
A. -224.
B. -210.
C. -70.
[单项选择]What is operating cash flow（）
A. -70.
B. 28.
C. 56.
[单项选择]What is total cash flow（）
A. -98.
B. -224.
C. -350.
[单项选择]An analyst does research about cash flow classification. The initial cash payment for an equity security is considered an investment cash flow. The security is least likely to be classified as:（）
A. held for trading.
B. held to maturity.
C. available for sale.
[单项选择]An analystdoes research about cash flow from operating and gathers the following information about a company:
| 2011 | 2010 |
| Depreciation expense | $5000 | $4000 |
| Gain on sales of equipment | $900 | $0 |
| tax | $1987 | $1235 |
| Working capital | $40000 | $45000 |
Under U. S. GAAP, the adjustment to net income to arrive at 2011 cash flow from operating activities is:（）
A. subtracting $900.
B. adding $9100.
C. subtracting $9100.
[单项选择]An analyst does research about cash flow calculation. The indirect method of reporting cash flow from operating activities most likely begins with:（）
A. net income.
B. depreciation and amortization.
C. changes in balance sheet accounts.
[单项选择]An analyst does research about cash flow statements. On the cash flow state ment, interests received are classified as operating activity under:（）
A. IFRS only.
B. U. S. GAAP only.
C. both IFRS and U. S. GAAP.
[单项选择]Determine the cash flow from operations given the following table.（）
A. $35
B. $30
C. $25
[单项选择]What is cash flow from financing（）
A. -210.
B. -112.
C. -350.
[单项选择]An analyst does research about cash flow and gathers the following information (in thousands) about a company.
| 2011 | 2010 |
| Cost of goods sold | $14436 | $12471 |
| Inventory (year end) | $3876 | $5980 |
| Accounts payable (year end) | $7321 | $6432 |
Based on the information above, cash paid to suppliers (in thousands) in 2011 is cLosest to:（）
A. $11443
B. $13221
C. $15651
[单项选择]An analyst is doing research about cash flow statement. On the cash flow statement, the acquisition of or sale proceeds from trading securities is categorized as a(n):（）
A. investing activity.
B. financing activity.
C. operating activity.
[单项选择]The RR Corporation had cash flow from operations of $ 20 million. RR purchased $ 5 million in equipment and sold $ 3 million of equipment during the period. Cash flows from financing were $ 2 million. What is RR' s free cash flow for the period（）
A. $18.
B. $22.
C. $20.
[单项选择]Determine the cash flow from investing given the following table:
A. Item
B. Amount
C. Cash payment of dividends
D. $30
E. Sale of equipment
F. $25
G. Net income
H. $25
I. Purchase of land
J. $15
K. Increase in accounts payable
L. $20
M. Sale of preferred stock
N. $25
[单项选择]An analyst does research about cash flow ratios. Which of the following best represents a debt payment coverage ratio Cash flows from operations are divided by:（）
A. average total debt.
B. cash paid for long-term assets.
C. cash paid for long-term debt repayment.
[单项选择]In preparing a cash flow forecast, a firm is likely to employ a minimum acceptable cash balance:（）
A. of zero.
B. that includes a component for opportunities that may arise.
C. equal to the amount necessary to pay projected payables, interest, taxes, and day-to-day expenses.
[单项选择]All of the following are cash flows from operations EXCEPT:（）
A. interest payments.
B. dividends paid to shareholders.
C. dividends received.
[单项选择]Which of the following does NOT represent a cash fl0w relating to operating activity（）
A. Cash received from customers.
B. Interest paid to bondholders.
C. Dividends paid to stockholders.
