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[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.
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第1题

On 1 January 2011 the market rate of interest on a company’s bonds is 5% and it issue
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If the company uses IFRS, its interest expense (in millions) in 2011 is closest to:

A.€1.846.

B.€2.307.

C.€2.386.

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第2题

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

B.decreased by €20,000.

C.decreased by €30,000.

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第3题

A company, which prepares its financial statements in accordance with IFRS issues £5,
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A.£4,695,562.

B.£5,301,000.

C.£5,316,000.

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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.
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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.

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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.

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第7题

A Canadian printing company which prepares its financial statements according to IFRS h
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The impairment loss (in C$) is closest to:

A.0.

B.60,000.

C.70,000.

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第8题

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

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第9题

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