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
32
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
TheChinaTravelService(ortheCTS)(中国旅行社,简称"中旅社"),thefirsttravelserviceo
销售额在增加最多的月份里增加了多少亿元?() A.13.1B,
混凝土立方体抗压强度标准值系指按照标准方法制成边长为150mm的标准立方体试件,
附子入汤剂应A.包煎 B.先煎 C.烊化 D.后下 E.另煎
以下属于应收账款实质性审查程序的有()。A.取得或编制应收账款账龄分析表 B.
(2017真题)某商业建筑,建筑高度23.3m,地上标准层每层划分为面积相近的2
当天识记的外语材料,最好在( )内进行第一次复习,保持效果较好A.24小时内
假如你在火车站候车,见一乘客手里拎着沉重行李,举步维艰,四处张望,很是无助,这
脚手架立杆基础不在同一高度上时,高处纵向扫地杆向低处延长的跨数应是( )。A.
麻疹并发肺炎隔离至出疹后( )。A.15天 B.10天 C.5天 D.2
最新回复
(
0
)