Under the indirect method of preparing a statement of cash flows, amortization expense for the current period is:

is also called bridge loan. ( ). A: Short-term loan B: Amortization loan C: Credit card D: Non-installment loan

Which of the following is NOT an operating expense? A: Interest expense B: Depreciation and amortization C: Selling, general and administrative expenses D: Research and development

Translate the following special terms into English.“摊销、股东” A: Amortization、Stockholder B: Creditor、Account C: Journal、Liquidity D: None of the above.

Gross profit is calculated as: A: Total sales - cost of sales - selling, general and administrative expenses - depreciation and amortization B: Total sales - cost of sales - selling, general and administrative expenses C: Total sales - cost of sales D: None of the above

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.

Translate the following sentence into Chinese."The amortization of discount increases the amounts of the investment account." A: 折价的摊销增加投资账户的金额。 B: 折价的摊销减少投资账户的金额。 C: 折价的摊销增加投资的金额。 D: 以上答案都不对。

Which of the following is an example of economies of scope? A: Declining average fixed costs due to increasing levels of capacity utilization B: A single computer center supports multiple business units C: Amortization of capitalized software D: The divestiture of a product line E: Shifting production from an underutilized facility to another to achieve a higher overall operating rate and shutting down the first facility