在此2015年USCPA(美國注冊會計師)考試正式到來之際,高頓網(wǎng)校小編整理“現(xiàn)金流量表”相關(guān)模擬試題如下,希望能夠給您帶來幫助!
  In preparing its cash flow statement for the year ended December 31, Reve Co. collected the following data:
  Gain on sale of equipment   $ (6,000)
  Proceeds from sale of equipment   10,000
  Purchase of A.S., Inc. bonds (par value $200,000)   (180,000)
  Amortization of bond discount   2,000
  Dividends declared   (45,000)
  Dividends paid   (38,000)
  Proceeds from sale of treasury stock (carrying amount $65,000)
  In its December 31, statement of cash flows, what amount should Reve report as net cash provided by financing activities?
  a. $30,000
  b. $27,000
  c. $37,000
  d. $20,000
  Explanation
  Cash provided by financing activities:
  Dividends paid   $ (38,000)
  Proceeds from sale of treasury stock   75,000
  Net cash provided by financing activities   $ 37,000
  Choice "c" is correct. $37,000. Financing activities include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed. Dividends paid, not dividends declared, should be included as an outflow of cash from financing activities.
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