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2015年CMA资料External Financial Reporting Decisions(四)

发布时间:2015-05-29 16:48 -阅读数: -文章来源:http://www.17cma.com
文章简要
CSO: 1A1b LOS: 1A1e Bertram Company had a balance of $100,000 in Retained Earnings at the beginning of the year and $125,000 at the end of the year. Net income for this time period was $40,000. Bertrams Statement of Financial Position indi......
CSO: 1A1b LOS: 1A1e
Bertram Company had a balance of $100,000 in Retained Earnings at the beginning of the year and $125,000 at the end of the year. Net income for this time period was $40,000. Bertram’s Statement of Financial Position indicated that Dividends Payable had decreased by $5,000 throughout the year, despite the fact that both cash dividends and a stock dividend were declared. The amount of the stock dividend was $8,000. When preparing its Statement of Cash Flows for the year, Bertram should show Cash Paid for Dividends as
a. $20,000.
b. $15,000.
c. $12,000.
d. $5,000.

CSO: 1A1b LOS: 1A1c
All of the following are elements of an income statement except
a. expenses.
b. shareholders’ equity.
c. gains and losses.
d. revenue.



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