Reading 30: Financial Reporting Mechanics - LOS a ～ Q1-2

答案和详解如下：

1.Which of the following is NOT a category on the statement of cash flows? Cash flow from:

A)   financing.

B)   investing.

C)   sales.

D)   operations.

The correct answer was C)

There are only three types of cash flows: financing, investing, and operating.

2.Which of the following items would NOT be included in cash flow from financing?

A)   Gain on sale of stock of a subsidiary.

B)   Dividends paid to shareholders.

C)   Purchase of treasury stock.

D)   Issuance of common stock.

The correct answer was A)    

Gains or losses will be found in cash flow from investments.