Q1. Which of the following items would NOT be included in cash flow from investing? A) Proceeds related to acquisitions. B) Selling stock of the company. C) Buying or selling a building.
Q2. Which of the following is NOT a cash flow in the calculation of cash flow from operations?
A) Interest income. B) Dividends received. C) Dividends paid.
Q3. Which of the following does NOT represent a cash flow relating to operating activity?
A) Dividends paid to stockholders. B) Cash received from customers. C) Interest paid to bondholders.
Q4. Interest payments, either as part of a coupon payment or to creditors, are always considered which type of cash flow? A) Financing. B) Operating. C) Investing.
Q5. Which of the following is NOT a cash flow from operation? A) interest payments. B) dividends received. C) dividends paid to shareholders.
Q6. Holden Company’s fixed asset footnote included the following: - During 20X7, Holden sold machinery for a gain of $100,000. The machinery had an original cost of $500,000 and its accumulated depreciation was $240,000.
- At the end of 20X7, Holden purchased machinery at a cost of $1,000,000. Holden paid $400,000 cash. The balance was financed by the seller at 8% interest.
- Depreciation expense was $2,080,000 for the year ended 20X7.
Calculate Holden’s cash flow from investing activities for the year ended 20X7. A) $360,000 inflow. B) $40,000 outflow. C) $300,000 outflow.
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发表于 2009-1-17 10:56
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