[CFA level 1模拟真题]Version 4 Questions－Q31 principles, otherwise, accounting, class, face

cfaedu

Q31. Assume U.S.GAAP (generally accepted accounting principles) applies unless otherwise noted.

River company paid cash dividends during the year. What is the most likely effect of this transaction on the statement of cash flows?

A. A cash outflow in cash flow from operations.

B. A cash outflow in cash flow from investing activities.

C. A cash outflow in cash flow from financing activities.

D. No effect, because dividends are not reported on the statement of cash flows.

cfaedu

答案和详解如下：

Q31   C  07 Modular Level 1, Vol.3,pp.99-100  Study Sessions 7-35-b,7-36-a

Cash dividends paid are reported as a cash outflow in the cash flow from financing activities. section an the statement of cash flows.

LEEFEI571

xuan c

水模样

c

fantasy_ln

see

Linda_SCB

C

ondesert

c

technet

c

stonede

kk

irismay

thanks