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2015年CMA资料External Financial Reporting Decisions(十三)

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 Selected financial information for Kristina Company for the year just ended is shown below. Net income $2,000,000 Increase in accounts receivable 300,000 Decrease in inventory 100,000 Increase in accounts payable 200,00......

CSO: 1A1d LOS: 1A1e
Selected financial information for Kristina Company for the year just ended is shown below.
Net income $2,000,000
Increase in accounts receivable 300,000
Decrease in inventory 100,000
Increase in accounts payable 200,000
Depreciation expense 400,000
Gain on the sale of available-for-sale securities 700,000
Cash received from the issue of common stock 800,000
Cash paid for dividends 80,000
Cash paid for the acquisition of land 1,500,000
Cash received from the sale of available-for-sale 2,800,000
securities
Kristina’s cash flow from financing activities for the year is
a. $(80,000).
b. $720,000.
c. $800,000.
d. $3,520,000.

CSO: 1A1d LOS: 1A1e
Selected financial information for Kristina Company for the year just ended is shown below.
Net income $2,000,000
Increase in accounts receivable 300,000
Decrease in inventory 100,000
Increase in accounts payable 200,000
Depreciation expense 400,000
Gain on the sale of available-for-sale securities 700,000
Cash receivable from the issue of common stock 800,000
Cash paid for dividends 80,000
Cash paid for the acquisition of land 1,500,000
Cash received from the sale of available-for-sale 2,800,000
securities
Kristina’s cash flow from investing activities for the year is
a. $(1,500,000).
b. $1,220,000.
c. $1,300,000.
d. $2,800,000.



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