第十六章测试1.When we use the indirect method to prepare the statement of cash flows, the amortization of goodwill should be presented as a(n) . （ ）
A:addition to net income
B:cash flow from investing activities
C:deduction from net income
D:cash flow from financing activities
答案:A
2.The main information for preparing the statement of cash flows comes from . （ ）
A:the comparative balance sheet
B:some accounts
C:all of the above
D:the current income statement
3.In China, the cash receipts from interest and dividends belong to . （ ）
A:cash flows from operating activities
B:cash flows from other activities
C:cash flows from financing activities
D:cash flows from investing activities
4.The manner of presentation of cash flows among operating, investing and financing activities depends on the nature of the entity. ( )
A:错 B:对 5.Operating cash flows and investment flows can be related to matching cash recovery from operations to investment. ( )
A:错 B:对
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