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2015年CMA资料External Financial Reporting Decisions(十一)

发布时间:2015-06-01 14:20 -阅读数: -文章来源:http://www.17cma.com
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CSO: 1A1d LOS: 1A1e During the year, Deltech Inc. acquired a long-term productive asset for $5,000 and also borrowed $10,000 from a local bank. These transactions should be reported on Deltechs Statement of Cash Flows as a. Outflows for In......

CSO: 1A1d LOS: 1A1e
During the year, Deltech Inc. acquired a long-term productive asset for $5,000 and also borrowed $10,000 from a local bank. These transactions should be reported on Deltech’s Statement of Cash Flows as
a. Outflows for Investing Activities, $5,000; Inflows from Financial Activities, $10,000.
b. Inflows from Investing Activities, $10,000; Outflows for Financing Activities, $5,000.
c. Outflows for Operating Activities, $5,000; Inflows from Financing Activities, $10,000.
d. Outflows for Financing Activities, $5,000; Inflows from Investing Activities, $10,000.

CSO: 1A1d LOS: 1A1e
Atwater Company has recorded the following payments for the current period.
Purchase Trillium stock $300,000
Dividends paid to Atwater shareholders 200,000
Repurchase of Atwater Company stock 400,000
The amount to be shown in the Investing Activities Section of Atwater’s Cash Flow Statement should be
a. $300,000.
b. $500,000.
c. $700,000.
d. $900,000.



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