An analyst does research about cash flow calculation. The indirect method of reporting cash flow from operating activities most likely begins with:（）
A: net income.
B: depreciation and amortization.
C: changes in balance sheet accounts.
A: net income.
B: depreciation and amortization.
C: changes in balance sheet accounts.
举一反三
- Which of the following is NOT a reason why cash flow may not equal net income? A: Amortization is added in when calculating net income. B: Changes in inventory will change cash flows but not income. C: Capital expenditures are not recorded on the income statement. D: Depreciation is deducted when calculating net income.
- The cash flow statement divides the cash flow of an enterprise in a<br/>certain period into three categories, they are _____. A: Cash flow from operating activities B: Cash flow from investment<br/>activities C: Cash flow from liability activities D: Cash flow from financing<br/>activities<br/>The
- 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.
- _________________is a record of the actual changes in cash compared to the income statement. It shows you where the cash was brought in and where the cash was disbursed. A: Cash Flow Statement B: Balance Sheet C: Income Statement D: Chairman’s Statement
- An analyst does research about cash flow statement and learns a company which issued a significant amount of common stock in exchange for inventory. With respect to the cash flow statement, this transaction is most likely reportedas:（） A: investing activity only. B: financing activity only. C: in a separate note or supplementary schedule.