新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2016年美国CPA练习题精选：Financial
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.
【我要纠错】 责任编辑：小莹子
相关资讯
新用户扫码下载
京公网安备 11010802044457号