“会看题不会做题”的现象是很多高会考生面临的问题，一看答案就能理解，不看答案就做不出来？还是在做题方面手太生！没有形成做题的思路和技巧。正保会计网校为大家整理了uscpa《Financial》习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
How should a gain from the sale of used equipment for cash be reported in a statement of cash flows using the indirect method?
a. In operating activities as an addition to income.
b. In investment activities as a cash outflow.
c. In operating activities as a deduction from income.
d. In investment activities as a reduction of the cash inflow from the sale.
【正确答案】C
【答案解析】 Choice "c" is correct. In a statement of cash flows using the indirect method, gain from the sale of used equipment for cash should be reported in operating activities as a deduction from income. Choice "d" is incorrect. In the investment activities section, cash inflow from the sale should be reported for the entire proceeds from the sale. Choice "b" is incorrect. In the investment activities section, cash outflows should be reported for purchases of fixed assets, stocks/bonds of other entities. Choice "a" is incorrect. In the operating activities section, "loss" from the sale of used equipment should be reported as an addition to income.
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！
了解详情30000元/4科
