2008 CFA Level 1 － Sample 样题(1)－Q31 black

8586

31、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
L'Eau Ltd. reported sales of

8586

Correct answer = B

"Understanding the Cash Flow Statement," Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn
2008 Modular Level I, Vol. 3, pp. 267-268
Study Session 8-34-f
demonstrate the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data
The cash collections from sales is equal to: