How should a gain from the sale of used equipment for cash be reported in a statement of cash flows using the indirect method?
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1 .Which of the following financial instruments issued by a public company should be reported on the issuer's books as a liability on the date of issuance?
A Common stock that contains an unconditional redemption feature. B Common stock that is issued at a 5% discount as part of an employee share purchase plan. C Preferred stock that is convertible to common stock five years from the issue date. D Cumulative preferred stock.
2 .When computing the weighted average of common shares outstanding for basic earnings per share, convertible securities are:
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3 .Dilutive stock options would generally be used in the calculation of:
A Basic earnings per share-- Yes; Diluted earnings per share-- No B Basic earnings per share-- No; Diluted earnings per share-- No C Basic earnings per share-- No; Diluted earnings per share-- Yes D Basic earnings per share-- Yes; Diluted earnings per share-- Yes
4 .The per-share amount must be reported on the face of a public company’s income statement for which of the following items?
A Compensation effect of fair value on stock options. B Preferred stock dividend. C Income from continuing operations. D U.S. Treasury stock.
5 .Fara Co. reported bonds payable of USD47,000 at December 31, Year 1, and USD50,000 at December 31, Year 2. During Year 2, Fara issued USD20,000 of bonds payable in exchange for equipment. There was no amortization of bond premium or discount during the year. What amount should Fara report in its Year 2 statement of cash flows for redemption of bonds payable?
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7 .Green Co. had the following equitytransactions at December 31: Cash proceeds from sale of investment in Blue Co. (carrying value - USD60,000) USD75,000 Dividends received on Grey Co. stock 10,500 Common stock purchased from Brown Co. 38,000 What amount should Green recognize as net cash from investing activities in its statement of cash flows at December 31 under U.S. GAAP?
A USD75,000 B USD47,500 C USD85,500 D USD37,000
8 .Under IFRS, a company that receives USD150,000 in interest and pays USD55,000 in dividends may show which of the following on its cash flow statement?
A CFI outflow of USD55,000. B CFF inflow of USD95,000. C CFO inflow of USD95,000. D CFF inflow of USD150,000.
9 .Bear Co. prepares its statement of cash flows using the indirect method. Bear sold equipment with a carrying value of USD500,000 for cash of USD400,000. How should Bear report the transaction in the operating and investing activities sections of its statement of cash flows?
A Operating activities USD100,000 addition to net income Investing activities USD500,000 cash inflow B Operating activities USD100,000 subtraction from net income Investing activities USD400,000 cash inflow C Operating activities USD100,000 addition to net income Investing activities USD400,000 cash...
10 .会计法律是由（ ）经过一定立法程序制定的有关会计工作的法律。
A 国务院 B 全国人大及其常务委员会 C 财政部 D 最高人民法院
