新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA模拟试题：现金流量表（七）
In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment:
a. Plus the gain.
b. With no addition or subtraction.
c. Plus the gain and less the amount of tax attributable to the gain.
d. Plus both the gain and the amount of tax attributable to the gain.
Explanation
Choice "a" is correct. In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment plus the gain.
Choices "c" and "d" are incorrect. The amount of tax attributable to the gain remains as part of operating activities.
Choice "b" is incorrect. Gain must be added to the carrying amount to equal "cash proceeds from sale of equipment."
【我要纠错】 责任编辑：蓝色天空
上一篇：考生公告解析之七收到考试成绩
新用户扫码下载
京公网安备 11010802044457号