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2015年CMA资料External Financial Reporting Decisions(十五)

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 Madden Corporations controller has gathered the following information as a basis for preparing the Statement of Cash Flows. Net income for the current year was $82,000. During the year, old equipment with a cost of $60,......
CSO: 1A1d LOS: 1A1e
Madden Corporation’s controller has gathered the following information as a basis for preparing the Statement of Cash Flows. Net income for the current year was $82,000. During the year, old equipment with a cost of $60,000 and a net carrying value of $53,000 was sold for cash at a gain of $10,000. New equipment was purchased for $100,000. Shown below are selected closing balances for last year and the current year.
                                                                                        Last Year                    Current Year
Cash                                                                                $ 39,000                      $ 85,000
Accounts receivable net                                                     43,000                      37,000
Inventories                                                                          93,000                      105,000
Equipment                                                                       360,000                       400,000
Accumulated depreciation - equipment                    70,000                          83,000
Accounts payable                                                            22,000                        19,000
Notes payable                                                               100,000                        100,000
Common stock                                                             250,000                          250,000
Retained earnings                                                        93,000                         175,000
Madden’s cash inflow from operating activities for the current year is
a. $63,000.
b. $73,000.
c. $83,000.
d. $93,000.

 
. CSO: 1A1d LOS: 1A1e
Selected financial information for Kristina Company for the year just ended is shown below.
Net income $2,000,000
Increase in accounts receivable 300,000
Decrease in inventory 100,000
Increase in accounts payable 200,000
Depreciation expense 400,000
Gain on the sale of available-for-sale securities 700,000
Cash receivable from the issue of common stock 800,000
Cash paid for dividends 80,000
Cash paid for the acquisition of land 1,500,000
Cash received from the sale of available-for-sale securities 2,800,000
Assuming the indirect method is used, Kristina’s cash flow from operating activities for the year is
a. $1,700,000.
b. $2,000,000.
c. $2,400,000.
d. $3,100,000.



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