2008 CFA Level 1 － Sample 样题(2)－Q31 black, class

mayanfang1

31、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.

[此贴子已经被作者于2008-11-7 14:21:11编辑过]

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