Which of the following does not have an effect on cash?（ ）
A: issuance of long-term debt.
B: payment of a declared cash dividend.
C: other three choices are not right.
D: recording depletion expense.
A: issuance of long-term debt.
B: payment of a declared cash dividend.
C: other three choices are not right.
D: recording depletion expense.
举一反三
- The following duties related to cash business that can not be separated is ( ). A: Cash keeping and cash journal recording B: Cash accounting record and audit supervision C: Approval and execution of cash payment D: Cash keeping and recording of the general cash ledger
- A scrip dividend is: A: A dividend paid at a fixed percentage rate on the nominal value of the shares B: A dividend paid at a fixed percentage rate on the market value of the shares on the date that the dividend is declared C: A dividend payment that takes the form of new shares instead of cash D: A cash dividend that is not fixed but is decided on by the directors and approved by theshareholders
- Which of the following items is included in the adjustment of net income to obtain cash flow from operating activities? ( ) A: Depreciation expense for the period. B: dividend C: The amount by which equity income recognized exceeds cash received. D: The change in deferred taxes.
- Which of the following term of payment is relatively safer than the others? A: collection B: remittance C: letter of credit D: cash on delivery
- Which of the following is the liability business of commercial Banks? A: issuance of large negotiable certificates of deposit B: cash on hand C: buying government bonds D: agent payment