更多"With respect to the cash flow state"的相关试题:
[单项选择]With respect to cash flow statement, under U. S. GAAP, dividends paid are most likely reported as:（）
A. investing activity.
B. financing activity.
C. operating activity.
[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]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]A company does research about cash flow statements and gathers the following transactions in 2011:
| Purchased securities held for trading | $3000 |
| Purchased property, plant, and equipment | $4500 |
| Proceeds from sale of plant | $3500 |
| Losses on sale of plant | $1500 |
Based on this information, the net cash flow from investing activity in 2011 is closest to:
A. -$4000
B. -$2500
C. -$1000
[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 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 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]Determine the cash flow from financing given the following table.（）
A. Item
B. Amount
C. Cash payment of dividends
D. $30
E. Sale of equipment
F. $10
G. Net income
H. $25
I. Purchase of land
J. $15
K. Increase in accounts payable
L. $20
M. Sate of preferred stock
N. $25
[单项选择]An analyst does research about free cash flow and gathers the following information about a company:
·Cash provided by operating activities is $22000
·Cash used for fixed capital expenditures is $6000
·Net debt repayment is $850
·Interest paid is $3000
·Income tax rate is 35%
·Depreciation and amortization is $1000
The free cash flow to the firm is closest to:（）
A. $16950
B. $17950
C. $18950
[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]An argument against using the price to cash flow (P/CF) valuation approach is that:（）
A. cash flows are not as easy to manipulate or distort as EPS and book value.
B. non-cash revenue and net changes in working capital are ignored when using earnings per share (EPS) plus non-cash charges as an estimate.
C. price to cash flow ratios are not as volatile as price-to-earnings (P/E) multiples.
[单项选择]An analyst does research about free cash flow to the firm and gathers the following information about a company:
·Cash flow from operations is $1600
·Interest paid is $300
·Capital expenditures is $900
·Depreciation is $200
·Tax rate is 35%
Under U. S. Generally Accepted Accounting Principles (U. S. GAAP), free cash flow to the firm is closest to:
A. $795
B. $895
C. $1095
[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 a three-step process for converting cash flow from the indirect to direct presentation, which of the following statements is most accurate The last step in the process is to:（）
A. aggregate all revenues and all expenses.
B. convert accrual amounts to cash flow amounts by adjusting for working capital changes.
C. remove all noncash items from aggregated revenues and expenses and break out remaining items into relevant cash flow items.
