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2015年CMA资料External Financial Reporting Decisions(十四)

发布时间:2015-06-01 14:23 -阅读数: -文章来源:http://www.17cma.com
文章简要
CSO: 1A1d LOS: 1A1e For the fiscal year just ended, Doran Electronics had the following results. Net income $920,000 Depreciation expense 110,000 Increase in accounts payable 45,000 Increase in accounts receivable 73,000 Increase in deferr......
CSO: 1A1d LOS: 1A1e
For the fiscal year just ended, Doran Electronics had the following results.
Net income $920,000
Depreciation expense 110,000
Increase in accounts payable 45,000
Increase in accounts receivable 73,000
Increase in deferred income tax liability 16,000
Doran’s net cash flow from operating activities is
a. $928,000.
b. $986,000.
c. $1,018,000.
d. $1,074,000.

CSO: 1A1d LOS: 1A1e
Three years ago, James Company purchased stock in Zebra Inc. at a cost of $100,000. This stock was sold for $150,000 during the current fiscal year. The result of this transaction should be shown in the Investing Activities Section of James’ Statement of Cash Flows as
a. Zero.
b. $50,000.
c. $100,000.
d. $150,000.



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