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"Financial Report":Cash income from sales

来源: 正保会计网校 编辑:小鞠橘桔 2020/12/04 17:25:15 字体:

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Questions 1:

A firm reports sales of €50,000 for the year ended 31 December 2012. Its accounts receivable balances were €6,000 at 1 January 2012 and €7,500 at 31 December 2012. The company’s cash collections from sales for 2012 is closest to:

A 、€48,500.

B、 €51,500.

C、 €42,500.

Questions 2:

Which of the following best describes a component of the income statement?

A、 Amounts that a company owes its vendors for purchases of goods and services

B、 Outflows or depletions of assets in the course of a business's activities

C、 Obligations from past events that are expected to result in an outflow of economic benefits

View answer resolution
【Answer to question 1】A

【analysis】

A is correct. Cash collections from sales equals beginning receivables plus sales less ending receivables: €6,000 + €50,000 – €7,500 = €48,500

 B is incorrect. It is sales plus the change in receivables: €50,000 + (€7,500 – €6,000) = €51,500. 

C is incorrect. It is sales less the end receivables: €50,000 – €7,500 = €42,000.

【Answer to question 2】B

【analysis】

B is correct. Expenses are a component of the income statement and are defined as outflows, asset depletions, and liabilities incurred in the course of a business’s activities. 

A is incorrect. Accounts payable is a liability, a component of the balance sheet, and is defined as amounts that a company owes its vendors for purchases of goods and services.

C is incorrect. Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.

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