A、Financing only
B、Either operating or financing
C、Operating only
第1题
A、Operating cash flow.
B、Financing cash flow.
C、No cash flow impact.
第2题
A. No effect
B. A decrease
C. An increase
第3题
A、A decrease in notes payable.
B、An increase in interest expense.
C、An increase in accounts payable.
第4题
A. reduction in tax rates.
B. decrease in interest rates.
C. increase in the carry forward periods available under the tax law.
第5题
A、Receipt of cash from the sale of bonds.
B、Payment of cash for dividends.
C、Payment of interest on debt.
第6题
A、Any asset with a useful economic life of more than one year.
B、Interest paid on loans to finance construction of a long-lived asset.
C、Research and development costs for a drug that will almost certainly provide a revenue stream of five years or more.
第7题
A.More flexible than IFRS Less flexible than IFRS
B.Less flexible than IFRS More flexible than IFRS
C.Less flexible than IFRS Less flexible than IFRS
D.More flexible than IFRS More flexible than IFRS
第8题
A、Operating cash flow.
B、Financing cash flow.
C、No cash flow impact.
第9题
A、S. GAAP IFRS
B、Operating or financing activities Operating or financing activities
C、Financing activities Operating or financing activities
D、Operating activities Financing activities
第10题
Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)?
A. No, under both
B. Yes, under both
C. Yes under IFRS but not under U.S. GAAP
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