财务会计英语练习和答案ch.docVIP

CHAPTER 16 STATEMENT OF CASH FLOWS Chapter 16—Statement of Cash Flows TRUE/FALSE 1. The statement of cash flows is not one of the basic financial statements.个人收集整理 勿做商业用途 ANS: F DIF: 1 OBJ: 01 2. Cash, as the term is used for the statement of cash flows, could indicate either cash or cash equivalents.个人收集整理 勿做商业用途 ANS: T DIF: 1 OBJ: 01 3. The statement of cash flows is an optional financial statement.个人收集整理 勿做商业用途 ANS: F DIF: 1 OBJ: 01 4. The statement of cash flows shows the effects on cash of a companys operating, investing, and financing activities.个人收集整理 勿做商业用途 ANS: T DIF: 1 OBJ: 01 5