首页
登录
职称英语
Which of the following is not included in the statement of cash flows, or in a s
Which of the following is not included in the statement of cash flows, or in a s
游客
2025-06-21
19
管理
问题
Which of the following is not included in the statement of cash flows, or in a supplementary schedule accompanying the statement of cash flows?______.
选项
A、Disclosure of the amount of cash invested in money market funds during the accounting period.
B、A reconciliation of net income to net cash flows from operating activities.
C、Disclosure of investing or financing activities that did not involve cash.
D、The amount of cash and cash equivalents owned by the business at the end of the accounting period.
答案
A
解析
答案为A项。reconciliation“调节,调整”。net cash flows“现金净流量”,是指现金流入量和现金流出量的差额。现金流量表的补充资料中有三项内容:①将净利润调节为经营活动现金流量②不涉及现金收支的投资和筹资活动③现金及现金等价物净增加情况。本题中B项、C项、D项所涉及的恰好就是这三项内容,只有A项指出的“某会计期间投资于货币市场基金的现金”无法在现金流量表及其补充资料中找到,故选A项。
转载请注明原文地址:http://tihaiku.com/zcyy/4127470.html
相关试题推荐
Whichofthefollowingisorwasanexampleofrepresentativefull-bodiedmoney?
Whichofthefollowingstatementsisnottrueofcentralbanks?______.A、Theypay
Whichofthefollowingsecuritieshastheleastriskofcapitalloss?______.A、A
Whichofthefollowingaremoneymarketsecurities?______.A、FederalReservenote
Whichofthefollowingassetsaremostliquid?______.A、Passbooksavingsdeposits
Whichofthefollowingisnotafinancialinstrument?______.A、TreasurybillsB、R
Whichofthefollowingisnottrue?______.A、Commonstockisasecuritythatrepr
Whichofthefollowingstatementsisnottrueofbookvalue?______.A、Thenetamo
Whichofthefollowingtransactionshasnoeffectonstockholders’equity?______
Thefollowingrulesofdebitandcreditinaccountingarealltrueexceptthat__
随机试题
Everyhumanbeing,nomatterwhatheisdoing,givesoffbodyheat.Theusua
皮影戏是我国出现最早的戏曲剧种之一。它的演出装备轻便,表演精彩动人,唱腔丰富优美,千百年来深受广大民众的喜爱,所以流传甚广。不仅如此,皮影戏还对国内外文化艺
[originaltext]W:Shallwehaveagameoftabletennis?M:Weneedsomeonetoma
[originaltext]M:Sarah!Goodtomeetyouagain!Andwelcomeonboard!W:Thanks
吸入麻醉药的MAC小表明()A.镇痛作用弱 B.镇痛作用强 C.催眠作用
私募股权基金作为一种市场()力量,对公司治理结构的完善有重要的推动作用,为以后
上海证券交易所和深圳证券交易所A股过户费均按照成交金额的()向买卖双方投资者分
后张法张拉时构件混凝土强度应符合设计要求;设计无要求时,不应低于设计强度等级值的
患者男,30岁。7小时前行阑尾切除术,现患者主诉下腹胀痛,护士观察其下腹膀胱区隆
()也称为企业补充养老保险,是指由企业根据自身经济实力,在国家规定的实施政策和实
最新回复
(
0
)