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2020年USCPA模擬題13：Financial
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At December 31, Year 1, Kale Co. had the following balances in the accounts it maintains at First State Bank:
Kale classifies investments with original maturities of three months or less as cash equivalents. In its December 31, Year 1, balance sheet, what amount should Kale report as cash and cash equivalents?
A. $190,000
B. $200,000
C. $240,000
D. $320,000
【正確答案】C
Explanation
Choice "C" is correct, $240,000 cash and cash equivalents in 12/31/Year 1 balance sheet.
Choices "A" and "B" are incorrect, per the explanation above.
Choice "D" is incorrect. The company policy is to classify investments with original maturities of 3 months or less as cash equivalents. Therefore, the 180-day certificate of deposit would not be included in cash and cash equivalents. Note: a legal right of offset requires a company with different bank accounts to offset overdrawn accounts with positive balances in other accounts of the same bank to arrive at cash.
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