45. Which of the following characteristics does not apply to cash equivalents

sensitive to interest rate changes

46. Cash equivalents are generally investments with maturities of

one year or the operating cycle, whichever is less

48. The acquisition of land by issuing common stock is Việc mua lại đất bằng cách phát hành cổ phiếu phổ thông là

a noncash transaction which is not reported in the body of a statement of cash flows

a cash transaction and would be reported in the body of a statement of cash flows

a noncash transaction and would be reported in the body of a statement of cash flows

only reported if the statement of cash flows is prepared using the direct method

51. Investing activities include

repaying money previously borrowed

54. Cash receipts from interest and dividends are classified as

either financing or investing activities

55. Each of the following is an example of a significant noncash activity except

conversion of bonds into common stock

issuance of debt to purchase assets

56. If a company has both an inflow and outflow of cash related to property, plant, and equipment, the

cash inflow and cash outflow should be reported separately in the investing activities section

two cash effects can be netted and presented as one item in the investing activities section

two cash effects can be netted and presented as one item in the financing activities section

cash inflow and cash outflow should be separately in the financing activities

57. Of the items below, the one that appears first on the statements of cash flows is a

net increase (decrease) in cash

noncash investing and financing activities

cash at the beginning of the period

58. Which of the following transactions does not affect cash during a period

write off of an uncollectible account

collection of an accounts receivable

exercise of the call option on bonds payable

59. Significant noncash transactions would not include

conversion of bonds into common stock

asset acquisition through bond issuance

60. In preparing a statement of cash flows, a conversion of bonds into common stock will be reported in Khi lập báo cáo lưu chuyển tiền tệ, việc chuyển đổi trái phiếu thành cổ phiếu phổ thông sẽ được báo cáo trong

a separate schedule or note to the financial statements

the stockholders' equity section

80. Which one of the following items is not necessary in preparing a statement of cash flows

Determine the cash in all bank accounts

Determine the cash provided by operations

Determine cash from financing and investing activities

81. If accounts receivable have increased during the period

revenues on an accrual basis are greater than revenues on a cash basis

revenues on an accrual basis are less than revenues on a cash basis

revenues on an accrual basis are the same as revenues on a cash basis

revenues on an accrual basis are greater than expenses on a cash basis

82. If accounts payable have increased during a period

revenues on an accrual basis are greater than expenses on a cash basis

revenues on an accrual basis are less than revenues on a cash basis

revenues on an accrual basis are less than expenses on a cash basis

expenses on an accrual basis are the same as expenses on a cash basis

82. If accounts payable have decreased during a period

revenues on an accrual basis are less than expenses on a cash basis

revenues on an accrual basis are less than revenues on a cash basis

revenues on an accrual basis are greater than expenses on a cash basis

expenses on an accrual basis are the same as expenses on a cash basis

81. If accounts receivable have decreased during the period

revenues on an accrual basis are less than revenues on a cash basis

revenues on an accrual basis are greater than revenues on a cash basis

revenues on an accrual basis are the same as revenues on a cash basis

revenues on an accrual basis are greater than expenses on a cash basis

83. Which one of the following affects cash during a period

Write off of an uncollectible account receivable

84. In calculating cash flows from operating activities using the indirect method, a gain on the sale of equipment is

ignored because it does not affect cash

not reported on a statement of cash flows

88. In calculating net cash provided by operating activities using the indirect method, an increase in prepaid expenses during a period is

ignored because it does not affect income

ignored because it does not affect expense

89. In developing the cash flows from operating activities, most companies in the US

present both the indirect and direct

prepare the operating activities sections on the accrual basis

91. Each of the following is added to the net income in computing net cash provided by operating activities except

an increase in accrued expenses payable

92. Which of the following would be subtracted from net income using the indirect method

an increase in account receivable

an increase in accounts payable

93. Which of the following would be added to net income using the indirect method

an increase in accounts receivable

an increase in prepaid expenses

94. Which of the following would not be an adjustment to net income using the indirect method

an increase in prepaid insurance

95. In calculating cash flows from operating activities using indirect method, a loss on the sale of equipment will appear as a

addition to cash flow from investing

99. Using the indirect method, if the equipment is sold at a gain, the

amount of the gain is deducted in the operating activities section

sale proceeds received are deducted in the operating activities section

sale proceeds received are added in the operating activities section

amount of the gain is added in the operating activities section

101. On the statement of cash flows using the indirect method, patent amortization expense will

be added to net income in the operating section

be deducted from net income in the operating section

appear as an inflow of cash in the investing section

appear as an outflow of cash in the investing section

102. The indirect and direct methods of preparing the statement of cash flows are identical except for the Các phương pháp gián tiếp và trực tiếp để lập báo cáo lưu chuyển tiền tệ là giống nhau ngoại trừ phương pháp

significant noncash activity section

103. Land acquired from the issuance of common stock is reported

in a separated schedule at the bottom of the statement

106. The statement of cash flows

is used to assess an entity's ability to pay dividends and meet obligations

is prepared instead of an income statement under GAAP

is prepared from comparative income statements

reflects earnings per share figures on a cash basis on an accrual basis in the body of the statement

107. In preparing the statement of cash flows, determining the net increase or decrease in cash requires the use of

the current period's balance sheet

108. To determine the net cash provided (used) by operating activities, it is necessary to analyze

the current year' s income statement

Chap 17 MC

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Chap 17 MC

61 questions

37. The statements of cash flows should help investor and creditors assess each of the following except the

38. The statement of cash flows

39. Which one of the following items is not generally used in preparing a statement of cash flows?

40. The primary purpose of the statement of cash flows is to

41. If a company reports a net loss, it

42. In addition to the three basic financial statements, which of the following is also a required financial statement

43. The statement of cash flows will not report the

44. Cash equivalents do not include

45. Which of the following characteristics does not apply to cash equivalents

46. Cash equivalents are generally investments with maturities of

Cash equivalents include bank accounts and marketable securities such as commercial paper and short-term government bonds.
Cash equivalents should have maturities of three months or less.

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Chap 17 MC

61 questions

37. The statements of cash flows should help investor and creditors assess each of the following except the

38. The statement of cash flows

39. Which one of the following items is not generally used in preparing a statement of cash flows?

40. The primary purpose of the statement of cash flows is to

41. If a company reports a net loss, it

42. In addition to the three basic financial statements, which of the following is also a required financial statement

43. The statement of cash flows will not report the

44. Cash equivalents do not include

45. Which of the following characteristics does not apply to cash equivalents

46. Cash equivalents are generally investments with maturities of

Cash equivalents include bank accounts and marketable securities such as commercial paper and short-term government bonds.Cash equivalents should have maturities of three months or less.

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Cash equivalents include bank accounts and marketable securities such as commercial paper and short-term government bonds.
Cash equivalents should have maturities of three months or less.