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2015年CMA资料External Financial Reporting Decisions(九)

发布时间:2015-05-29 16:49 -阅读数: -文章来源:http://www.17cma.com
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CSO: 1A1d LOS: 1A1c The presentation of the major classes of operating cash receipts (such as receipts from customers) less the major classes of operating cash disbursements (such as cash paid for merchandise) is best described as the a. d......

CSO: 1A1d LOS: 1A1c
The presentation of the major classes of operating cash receipts (such as receipts from customers) less the major classes of operating cash disbursements (such as cash paid for merchandise) is best described as the
a. direct method of calculating net cash provided or used by operating activities.
b. cash method of determining income in conformity with generally accepted accounting principles.
c. format of the statement of cash flows.
d. indirect method of calculating net cash provided or used by operating activities.

CSO: 1A1a LOS: 1A1e
When a fixed asset is sold for less than book value, which one of the following will decrease?
a. Total current assets.
b. Current ratio.
c. Net profit.
d. Net working capital.



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