会计英语题,关于现金流量表的。求解答。
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会计英语题,关于现金流量表的。求解答。
1.Receiving investment revenu(interest and dividends)is classified as an investing activity.
A.True B.False
2.Under the direct method ,cash receipts from customers equals revenues from sales plus an increase in accounts receivable.
A.True B.False
3.The cash return on sales ratio is computed by dividing net cash provided by operating activities by net sales.
A.True B.False
4.The operating activities section of the statement of cash flows must be converted from an accrual basis to a cash basis under the
A.direct method only B.indirect method only C.both the direct and indirect method D.neither method
5.All of the following would be added to net income under the indirect method except
A.depreciation expense B.increase in accounts payable C.loss on sale of equipment D.increase in perpaid expense
6.Which of the following would be deducted from net income under the indirect method?
A.Amortization expense B.Loss on sale of asset C.Decrease in accrued expenses payable D.Decrease in accounts receivable
7.Noncash charges that are added back to net income i determining cash provided by operations under the indirect method do not include
A.depreciation expense B.an increase in inventory C.amortization expense D.loss on sale of equipment
1.Receiving investment revenu(interest and dividends)is classified as an investing activity.
A.True B.False
2.Under the direct method ,cash receipts from customers equals revenues from sales plus an increase in accounts receivable.
A.True B.False
3.The cash return on sales ratio is computed by dividing net cash provided by operating activities by net sales.
A.True B.False
4.The operating activities section of the statement of cash flows must be converted from an accrual basis to a cash basis under the
A.direct method only B.indirect method only C.both the direct and indirect method D.neither method
5.All of the following would be added to net income under the indirect method except
A.depreciation expense B.increase in accounts payable C.loss on sale of equipment D.increase in perpaid expense
6.Which of the following would be deducted from net income under the indirect method?
A.Amortization expense B.Loss on sale of asset C.Decrease in accrued expenses payable D.Decrease in accounts receivable
7.Noncash charges that are added back to net income i determining cash provided by operations under the indirect method do not include
A.depreciation expense B.an increase in inventory C.amortization expense D.loss on sale of equipment
1 A
2 b
3b
4c
5d
6c
7
2 b
3b
4c
5d
6c
7
反映企业在某一会计期间的经营成果的会计报表是()A资产负债表B利润表C现金流量表D所有者权益变动表
英语翻译这两个都是现金流量表上出现的
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