网友您好，请在下方输入框内输入要搜索的题目：

搜题

题目内容（请给出正确答案）

[主观题]

A company using IFRS reports its interest payments on long-term debt as a financing activity. If the company reported under US GAAP, the most likely effect would be a:

A、Higher cash flow from operations.

B、Lower cash flow from investing activities.

C、Higher cash flow from financing activities.

答案

C
解析："Understanding Cash Flow Statements," Elaine Henry, Thomas R. Robinson, Jan Hendrik van Greuning, and Michael A. Broihahn
Sections 2.1,2.2
Interest payments can be reported either as operating or financing cash flow under IFRS, but they can be reported only as operating cash flow under US GAAP. The interest payment was originally reported as financing activity under IFRS, but under US GAAP it would be an operating activity. Therefore, under US GAAP, cash flow from financing activities would be higher and operating cash flows lower by the same amount.

发布时间：2022-02-01

纠错

更多“A company using IFRS reports its interest payments on long-term debt as a financing activity. If the…”相关的问题

第1题

On 1 January 2011 the market rate of interest on a company’s bonds is 5% and it issue

s a bond with the following characteristics:

If the company uses IFRS, its interest expense (in millions) in 2011 is closest to:

A.€1.846.

B.€2.307.

C.€2.386.

点击查看答案

第2题

A company which prepares its financial statements using IFRS wrote down its inventory

value by €20,000 in 2009.In 2010, prices increased and the same inventory was worth €30,000 more than its value at the end of 2009.Which of the following statements is most accurate？ In 2010, the company’s cost of sales:

A.was unaffected.

B.decreased by €20,000.

C.decreased by €30,000.

点击查看答案

第3题

A company, which prepares its financial statements in accordance with IFRS issues ￡5,

000,000 face value ten year bonds on January 1, 2010 when interest rates are 5.50%.The bonds carry a coupon of 6.50%, with interest paid annually on December 31.The carrying value of the bonds as of December 31, 2011 will be closest to:

A.￡4,695,562.

B.￡5,301,000.

C.￡5,316,000.

点击查看答案

第4题

A company's income before interest expense and taxes is $250,000 and its interest expense is $100,000. Please to compute its times interest earned ratio.

点击查看答案

第5题

The company gets a very high interest rate from its stocks.A．B．C．D．

The company gets a very high interest rate from its stocks.

点击查看答案

第6题

Two pharmaceutical companies, Company A and Company B, internally develop drugs and drug analytics software. Company A reports in accordance with IFRS whereas Company B reports in accordance with US G

A、Company B can capitalize the development costs related to drug development if it meets certain criteria.

B、Both companies must expense all development costs related to these intangible assets.

C、Company A can capitalize the development costs related to software development if it meets certain criteria.

点击查看答案

第7题

A Canadian printing company which prepares its financial statements according to IFRS h

as experienced a decline in the demand for its products.The following information relates to the company’s printing equipment as of 31 December 2010.

The impairment loss (in C$) is closest to:

A.0.

B.60,000.

C.70,000.

点击查看答案

第8题

The automatic process of equilibrating international receipts and payments for a deficit c

ountry would include______.

A．a rise in its interest rate

B．a fall in its interest rates

C．an increase in prices

D．an increase in its real income

点击查看答案

第9题

A Canadian printing company which prepares its financial statements according to IFRS

has experienced a decline in the demand for its products. The following information relates to the company’s printing equipment as of 31 December 2010.

The impairment loss (in C$) is closest to:

A. 0.

B. 60,000.

C. 70,000.

点击查看答案

账号：尚未登录

登录没有账号？去注册

我要提问

联系客服

购买搜题卡

题库练习

课程学习

功能	扣减规则
功能	基础费（查看答案）	加收费（AI功能）
文字搜题、查看答案	1/每题	0/每次
语音搜题、查看答案	1/每题	2/每次
单题拍照识别、查看答案	1/每题	2/每次
整页拍照识别、查看答案	1/每题	5/每次