英文会计财务分析.docVIP

Chapter 12 statement of Cash Flows overview of exercises, problems, cases,and internet assignment Exercises Topic LearningObjectives Character ofAssignment 12–1 Using a cash flow statement 1, 2 Analytical 12–2 Using a cash flow statement 1, 2, 4 Analytical, real—ABM Industries 12–3 Using noncash accounts to compute cash flows 6 Conceptual, mechanical, communication 12–4 Relationship between accrual and cash flows 3, 4 Conceptual, mechanical 12–5 Accrual versus cash flows 3 Conceptual, mechanical 12–6 Investing activities and interest revenue 3, 6 Conceptual, mechanical 12–7 Format of a cash flow statement 2 Conceptual, mechanical 12–8 Cash effects of business strategies 7 Analytical, communication *12–9 Indirect method 4, 8 Conceptual, communication *12–10 Indirect method 8 Conceptual, mechanical 12–11 Annual report 1, 2, 6 Analytical, real—Tootsie Roll Problems 12–1 Classification of cash flows 2 Conceptual 12–2 Preparing a statement of cash flows—direct method (short) 2, 3, 6 Mechanical 12–3 Investing activities (Problem 12–4 is an alternate.) 6 Conceptual, mechanical 12–4 Investing activities (Problem 12–3 is an alternate.) 6 Conceptual, mechanical 12–5 Cash flow from operating activities—direct method 3 Conceptual, mechanical *12–6 Cash flow from operating activities—indirect method 4, 8 Conceptual, mechanical 12–7 Preparing a statement of cash flows—direct method; comprehensive 2, 3, 4, 6, 7 Conceptual, mechanical **12–8 Preparing a worksheet and statement of cash flows; evaluate the company’s liquidity—indirect method. (Problem 12–9 reverses the trend.) 1–9 Analytical, mechanical, group **12–9 Preparing a worksheet and statement of cash flows; evaluate the company’s financial position—indirect method. 1–9 Analytical, mechanical, group ____________ *Supplemental Topic A, “The Indirect Method.” **Supplemental Topics A and B, “The Indirect Method,” “A Worksheet for