在此2015年USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試正式到來(lái)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(lái)幫助！
　　Which of the following should not be disclosed in an enterprise's statement of cash flows prepared using the indirect method?
　　a. Cash flow per share.
　　b. Dividends paid on preferred stock.
　　c. Income taxes paid.
　　d. Interest paid, net of amounts capitalized.
　　Explanation
　　Choice "a" is correct. Financial statements should not report an amount of cash flow per share. Neither cash flow nor any component of it is an alternative to net income as an indicator of an enterprise's performance, as reporting per share amounts might imply.
　　Choice "d" is incorrect. Interest paid, net of capitalized amounts, is disclosed under the indirect method.
　　Choice "c" is incorrect. Income taxes paid is disclosed under the indirect method.
　　Choice "b" is incorrect. Dividends paid on preferred stock is disclosed.
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