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2015年CMA资料External Financial Reporting Decisions(一)

发布时间:2015-05-29 16:46 -阅读数: -文章来源:http://www.17cma.com
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CSO: 1A1a LOS: 1A1a The financial statements included in the annual report to the shareholders are least useful to which one of the following? a. Stockbrokers. b. Bankers preparing to lend money. c. Competing businesses. d. Managers in cha......

CSO: 1A1a LOS: 1A1a
The financial statements included in the annual report to the shareholders are least useful to which one of the following?
a. Stockbrokers.
b. Bankers preparing to lend money.
c. Competing businesses.
d. Managers in charge of operating activities.


CSO: 1A1d LOS: 1A1e
Which one of the following would result in a decrease to cash flow in the indirect method of preparing a statement of cash flows?
a. Amortization expense.
b. Decrease in income taxes payable.
c. Proceeds from the issuance of common stock.
d. Decrease in inventories.

 



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