首页 > 美国注册会计师 > 复习指导 > 考点辅导

美国CPA模拟试题:现金流量表(二)

普通 来源:正保会计网校 2015-02-27

Which of the following is not disclosed on the statement of cash flows when prepared under the direct method, either on the face of the statement or in a separate schedule under U.S. GAAP?

a. A reconciliation of ending retained earnings to net cash flow from operations.

b. The amount of income taxes paid.

c. The major classes of gross cash receipts and gross cash payments.

d. A reconciliation of net income to net cash flow from operations.

Explanation

Choice "a" is correct. A reconciliation of ending retained earnings to net cash flow from operations is not disclosed on the statement of cash flows either on the direct or indirect method, nor is it shown in a separate schedule. Instead, the reconciliation is from "net income" to "net cash from operations."

Choices "c", "b", and "d" are incorrect. The following are required disclosures of a statement of cash flows under the direct method under U.S. GAAP.

c. The major classes of gross cash receipts and gross cash payments

b. The amount of income taxes paid.

d. A reconciliation of net income to net cash flow from operations

我要纠错】 责任编辑:蓝色天空
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友