[单项选择]On a direct format statement of cash flows prepared under U. S, generally accepted accounting principles (U. S. GAAP), which of the following is most likely a line item in the financing cash flow section（）
A. Interest paid.
B. Cash dividends received.
C. Cash dividends paid to shareholders.

[单项选择]When preparing a statement of cash flows under the indirect method, the adjustment to net income for an increase in wages payable (WP) and a decrease in the deferred tax liability (DTL) on the balance sheet compared to the prior reporting period is: Increase in WP Decrease in DTL（）①A. Negative No adjustment ②B. Positive Negative ③C. Positive No adjustment
A. ①
B. ②
C. ③

[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]For a project with conventional cash flows and a negative net present value, the profitability index is most likely:（）
A. less than one.
B. equal to one.
C. more than one.

[单项选择]The estimated annual after-tax cash flows of a proposed investment are shown below: Year 1: $10000 Year 2: $15000 Year 3: $18000 After-tax cash flow from sale of investment at the end of year 3 is $120000 The initial cost of the investment is $100000, and the required rate of return is 12 percent. The net present value (NPV) of the project is closest to:（）
A. $63000.
B. $66301.
C. $19113.

[单项选择]Changes in a bond's cash flows associated with changes in yield would be reflected in the bond's:

[单项选择]Passage 2 A firm’s cash flows can be divided into cash flow from(1) operating activities,(2)investment activities, and(3)financing activities, The operation activity cash flows are cash flows-inflows and outflows-directly related to origination and sale of the financial firm’s assets and to operating costs such as general market activities , security trading activities, interest received and foreclosed collateral, Investment activity cash flows are cash flows and financial investments. Clearly, purchase transactions would result in cash outflows where as sales transactions would generate cash inflows, The financing activity cash flows result from debt and equity financing transactions. Borrowing and repaying either short-term debt or long-term debt would result in a corresponding cash inflow or outflow. Similarly , the sale of common or preferred stock would result in a cash inflow shereas the repurchase of stock or payment of cash dividends would result in a financing outflow. Summa
A. net profit after taxes
B. retained earnings of a given period
C. the firm’s cash position of a given period
D. financial position of the firm

[简答题]cash register

[名词解释]direct quote

[名词解释]Direct recognition

[简答题]cash-flow

[简答题] use correct format

[单项选择]GOAD: DIRECT
A. exhort: suggest
B. instruct: teach
C. persuade: convince
D. conspire: plan

[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.

[简答题]direct bill of lading

[单项选择]Direct X是Windows 98内置的功能强大的多媒体服务组件。在下列Direct X组件中，主要提供DVD播放和控制(包括音频视频的解码和播放)功能的是( )。
A. DirectDraw
B. DirectAnimation
C. DirectPlay
D. DirectShow