financial accounting答案2023秋

第十一章测试

1.

In which section of the statement of cash flows would “payment of dividends” be reported?（ ）    

A:Investing activities、Operating activities  and Financing activities are all not true B:Operating activities    
C:Financing activities    
D:Investing activities    

答案:C
2.

Purchases of long-term assets are reported in which section of the statement of cash flows?（ ）

A:select other three choices all B:Financing activities    
C:Investing activities    
D:Operating activities    
3.

The statement of cash flows provides information about:（ ）                

A:a company's ability to pay interest and dividends.
B:select other three choices all.
C:a company's future cash flows.    
D:decisions made by a company's management.    
4.

Which of the following does not have an effect on cash?（ ）                

A:payment of a declared cash dividend.    
B:issuance of long-term debt.    
C:recording depletion expense.    
D:other three choices are  not  right.
5.The MNO corporation purchased a large machine 7 years ago at a total cost of $500,000. The accumulated depreciation on this machine is $390,000. The corporation sold the machine at a $20,000 gain. What amount would be reported as cash proceeds from this sale?（ ）
A:$110,000
B:$20,000
C:$90,000
D:$130,000
6.The Webster Company had $800,000 of sales revenue. During the same accounting period the beginning and ending accounts receivable balance was $37,000 and $39,000, respectively. What amount of cash was collected from the customers during this period?（ ）
A:$800,000
B:$839,000
C:$802,000
D:$798,000
8.Which of the following items are not included in determining the cash payments (outflows) from financing activities? （ ）
A:Purchasing treasury stock
B:Acquisition of plant assets
C:Retiring bonds payable
D:Repaying a long-term note payable
9.Which of the following is included in the calculation of cash receipts from investing activities?（ ）
A:Purchase of plant assets
B:Proceeds from the sale of long-term investments
C:Loaning money to another business
D:Proceeds from the sale of treasury stock
10.Baier Corporation reports cost of goods sold of $88,000 and a decrease in inventory during the year of $5,000. All accounts payable relate to inventory purchases; accounts payable decreased by $2,400 during the year. How much cash did Baier pay for inventory during the year? （ ）
A:$85,400
B:$90,600
C:$80,600
D:$95,400