tbch05 - C HAPTER 5 The Statement of Cash Flows M ULTIPLE C...

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Unformatted text preview: C HAPTER 5 The Statement of Cash Flows M ULTIPLE C HOICE Q UESTIONS Theory/Definitional Questions 1 A gain on the sale of a plant asset using the indirect method 2 Finding cash paid for wages using the direct method 3 Operating activities using the direct method 4 Payments to acquire debt instruments of other entities 5 Cash flow treatment of equipment sold at a gain--theory 6 Cash flow treatment of proceeds from issuing equity instruments 7 Cash flow treatment of trademark amortization--indirect method 8 Cash flow treatment of loss on machinery--indirect method 9 Cash flow treatment of goodwill amortization--indirect method 10 Definition of cash flow from operating activities 11 Example of cash flow from investing activities 12 Indirect cash flow treatment of depreciation 13 Definition of cash equivalents 14 Cash flow treatment of sale of treasury stock 15 Cash flow treatment of sale of equipment 16 Cash flow treatment of decrease in accounts receivable--indirect method 17 Definition of cash equivalents (examples) 18 Elements under operating activities--indirect method 19 Result of cash flow from investing 20 Cash flow treatment of issuing debt securities 21 Elements under operating activities--direct method 22 Elements under investing activities--direct method 23 Cash flow treatment of payments to acquire debt securities 24 Indirect cash flow treatment of inventories 25 Cash flow treatment of cash equivalents 26 Elements under operating activities--indirect method 27 Elements under investing activities--indirect method 28 Cash flow treatment of interest payments 29 Cash flow treatment of dividends received 30 Elements under operating activities--indirect method 31 Elements under financing activities--indirect method 137 138 Chapter 5 The Statement of Cash Flows 32 Treatment of noncash investing and financing activities--disclosure 33 Use of supplemental disclosures 34 Use of the statement of cash flows in conjunction with the income statement 35 Historical perspective of financial statement development 36 Comparison of U.S. and international standards for reporting cash flows 37 Comparison of IASC and UK standards for reporting cash flows Computational Questions 38 Computation of net cash used in investing activities 39 Computation of cash collected from customers using the direct method 40 Computation of net cash provided by operating activities 41 Computation of cash collected from customers--direct method 42 Computation of net cash from operating activities--indirect method 43 Computation of net cash from operating activities--indirect method 44 Computation of net cash flow from operating activities 45 Computation of net cash flow from operating activities 46 Treatment of sale of computer--indirect method 47 Cash flow treatment of dividends 48 Cash flow treatment of building acquisition with cash and notes payable 49 Computation of net cash flow from operating activities 50 Computation of cash paid to suppliers--indirect method 51...
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tbch05 - C HAPTER 5 The Statement of Cash Flows M ULTIPLE C...

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