新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA練習題精選：Financial 13
In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment:
a. With no addition or subtraction.
b. Plus both the gain and the amount of tax attributable to the gain.
c. Plus the gain.
d. Plus the gain and less the amount of tax attributable to the gain.
答案：C
Explanation
Choice "c" is correct. In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment plus the gain.
Choices "d" and "b" are incorrect. The amount of tax attributable to the gain remains as part of operating activities.
Choice "a" is incorrect. Gain must be added to the carrying amount to equal "cash proceeds from sale of equipment."
【我要糾錯】 責任編輯：小瑩子
推薦閱讀
相關(guān)資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號