财务会计英语练习及答案ch.pdfVIP

个人收集整理 勿做商业用途 CHAPTER 16 STATEMENT OF CASH FLOWS 个人收集整理 勿做商业用途 Chapter 16—Statement of Cash Flows TRUE/FALSE 个人收集整理 勿做商业用途 1. The statement of cash flows isnot one of the basic financial statements. 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 个人收集整理 勿做商业用途 equivalents. ANS: T DIF: 1 OBJ: 01 个人收集整理 勿做商业用途 3. The statement of cash flows is an optional financial statement. ANS: F DIF: 1 OBJ: 01 4. The statement of cash flows shows the effects on cash of a companys operating, investing, 个人收集整理 勿做商业用途 and financing activities. ANS: T DIF: 1 OBJ: 01 5. The statement of cash flows reports a firms major sources of cash receipts and major uses of 个人收集整理 勿做商业用途 cash payments for a period. ANS: T DIF: 1 OBJ: 01 6. Cash flows from operating activities, as part of the statement of cash flows, include cash 个人收集整理 勿做商业用途 transactions that enter into the determination of net income. ANS: T DIF: 1 OBJ: 01 7. To arrive at cash flows from operations, it is necessary to convert the income statement from 个人收集整理 勿做商业用途 an accrual basis to the cash basis of accou