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2015年CMA资料External Financial Reporting Decisions(十二)

发布时间:2015-06-01 14:22 -阅读数: -文章来源:http://www.17cma.com
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CSO: 1A1d LOS: 1A1e Carlson Company has the following payments recorded for the current period. Dividends paid to Carlson shareholders $150,000 Interest paid on bank loan 250,000 Purchase of equipment 350,000 The total amount of the above......

CSO: 1A1d LOS: 1A1e
Carlson Company has the following payments recorded for the current period.
Dividends paid to Carlson shareholders $150,000
Interest paid on bank loan 250,000
Purchase of equipment 350,000
The total amount of the above items to be shown in the Operating Activities Section of Carlson’s Cash Flow Statement should be
a. $150,000.
b. $250,000.
c. $350,000.
d. $750,000.

CSO: 1A1d LOS: 1A1e
Barber Company has recorded the following payments for the current period.
Interest paid on bank loan $300,000
Dividends paid to Barber shareholders 200,000
Repurchase of Barber Company stock 400,000
The amount to be shown in the Financing Activities Section of Barber’s Cash Flow Statement should be
a. $300,000.
b. $500,000.
c. $600,000.
d. $900,000.



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