2016年美國CPA練習(xí)題精選：Financial

下載正保會(huì)計(jì)網(wǎng)校APP 訂閱最新報(bào)考消息

來源: 正保會(huì)計(jì)網(wǎng)校編輯： 2016/09/02 20:11:23　字體：大小

選課中心

書課題助力備考

選課中心

報(bào)考指南

報(bào)名考試全輔導(dǎo)

報(bào)考指南

備考資料

需要的都在這里

免費(fèi)題庫

How should a gain from the sale of used equipment for cash be reported in a statement of cash flows using the indirect method?

a. In operating activities as an addition to income.

b. In investment activities as a cash outflow.

c. In operating activities as a deduction from income.

d. In investment activities as a reduction of the cash inflow from the sale.

答案：C

Explanation

Choice "c" is correct. In a statement of cash flows using the indirect method, gain from the sale of used equipment for cash should be reported in operating activities as a deduction from income.

Choice "d" is incorrect. In the investment activities section, cash inflow from the sale should be reported for the entire proceeds from the sale.

Choice "b" is incorrect. In the investment activities section, cash outflows should be reported for purchases of fixed assets, stocks/bonds of other entities.

Choice "a" is incorrect. In the operating activities section, "loss" from the sale of used equipment should be reported as an addition to income.

【我要糾錯(cuò)】責(zé)任編輯：小瑩子