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美國CPA習(xí)題：Financial
“會看題不會做題”的現(xiàn)象是很多高會考生面臨的問題，一看答案就能理解，不看答案就做不出來？還是在做題方面手太生！沒有形成做題的思路和技巧。正保會計網(wǎng)校為大家整理了uscpa《Financial》習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
How should a gain from the sale of used equipment for cash be reported in a statement of cash flows using the indirect method?
a. In operating activities as an addition to income.
b. In investment activities as a cash outflow.
c. In operating activities as a deduction from income.
d. In investment activities as a reduction of the cash inflow from the sale.
【正確答案】C
【答案解析】 Choice "c" is correct. In a statement of cash flows using the indirect method, gain from the sale of used equipment for cash should be reported in operating activities as a deduction from income. Choice "d" is incorrect. In the investment activities section, cash inflow from the sale should be reported for the entire proceeds from the sale. Choice "b" is incorrect. In the investment activities section, cash outflows should be reported for purchases of fixed assets, stocks/bonds of other entities. Choice "a" is incorrect. In the operating activities section, "loss" from the sale of used equipment should be reported as an addition to income.
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