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2017年新考纲CMA Part1书后试题(11~15)
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11. CSO: 1A1d LOS: 1A1c
 
The sale of available-for-sale securities should be accounted for on the statement of cash flows as a(n)a. operating activity.
 
b. investing activity.
 
c. financing activity.
 
d. noncash investing and financing activity.
 
12. CSO: 1A1d LOS: 1A1c
 
A statement of cash flows prepared using the indirect method would have cash activities listed in which one of the following orders?
 
a. Financing, investing, operating.
 
b. Investing, financing, operating.
 
c. Operating, financing, investing.
 
d. Operating, investing, financing.
 
13. CSO: 1A1d LOS: 1A1e
 
Kelli Company acquired land by assuming a mortgage for the full acquisition cost. This transaction should be disclosed on Kelli’s Statement of Cash Flows as a(n)a. financing activity.
 
b. investing activity.
 
c. operating activity.
 
d. noncash financing and investing activity.
 
14. CSO: 1A1d LOS: 1A1e
 
Which one of the following should be classified as an operating activity on the statement of cash flows?
 
a. A decrease in accounts payable during the year.
 
b. An increase in cash resulting from the issuance of previously authorized common stock.
 
c. The purchase of additional equipment needed for current production.
 
d. The payment of a cash dividend from money arising from current operations.
 
15. CSO: 1A1a LOS: 1A1d
 
All of the following are limitations to the information provided on the statement of financial position except thea. quality of the earnings reported for the enterprise.
 
b. judgments and estimates used regarding the collectability, salability, and longevity of assets.
 
c. omission of items that are of financial value to the business such as the worth of the employees.
 
d. lack of current valuation for most assets and liabilities.
 
高顿CMA温馨提醒
 
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