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  3. ABC Co. Ltd. sold marketable securities costing $80 000 for $92 000 cash. In the

ABC Co. Ltd. sold marketable securities costing $80 000 for $92 000 cash. In the

游客2025-06-21  0
问题 ABC Co. Ltd. sold marketable securities costing $80 000 for $92 000 cash. In the company’s income statement and statement of cash flows, respectively, this will appear as______.
选项 A、a $12 000 gain and a $92 000 cash receipt
B、a $92 000 gain and a $80 000 cash receipt
C、a $12 000 gain and a $80 000 cash receipt
D、a $92 000 sale and a $92 000 cash receipt
答案 A
解析 答案为A项。ABC公司的该笔交易使净收益增加：$92 000一$80 000=$12 000；现金收入增加$92 000，故本题选A项。
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