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      "Financial Report":Profit outflow

      來源: 正保會(huì)計(jì)網(wǎng)校 編輯:某某 2020/09/10 11:51:13  字體:

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      Questions 1:

      At the end of the year, a company reported an impairment loss on its manufacturing plant, reducing its carrying amount by 10%. The impairment loss is least likely to cause the company’s:

      A debt- to- asset ratio to increase.

      B cash flow from operations to decline.

      C fixed asset turnover to increase.

      Questions 2:

      Obligations arising from past events that are expected to result in an outflow of economic benefits from an entity are most likely known as:

      A expenses.

      B liabilities.

      C operating activities.

      View answer resolution

      【Answer to question 1】(B)

      【analysis】

      B is correct. The impairment loss is a non- cash charge and will not affect cash flow from operations.  

      A is incorrect. The statement is correct: the carrying amount of assets has been reduced, so the debt- to- asset ratio will increase. 

       C is incorrect. The statement is correct: the carrying amount of assets has been reduced, so the fixed asset turnover will increase.

      【Answer to question 2】(B)

      【analysis】

      B is correct. Liabilities are an element of the balance sheet and represent obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.  

       A is incorrect. Expenses are a component of the income statement and are defined as outflows, depletions of assets, and incurrences of liabilities in the course of the activities of a business. 

       C is incorrect. Operating activities are a classification used in the cash flow statement and include the cash flows resulting from a company’s day- to- day activities that create revenue.

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