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美国CPA模拟试题：现金流量表（二）
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
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