美國CPA模擬試題：現金流量表（六）

下載正保會計網校APP 訂閱最新報考消息

來源: 正保會計網校編輯： 2015/03/02 08:43:45　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

The primary purpose of a statement of cash flows is to provide relevant information about:

a. The cash receipts and cash disbursements of an enterprise during a period.

b. Differences between net income and associated cash receipts and disbursements.

c. An enterprise's ability to generate future positive net cash flows.

d. An enterprise's ability to meet cash operating needs.

Explanation

Choice "a" is correct. The primary purpose of a statement of cash flows is to provide relevant information about the cash receipts and cash disbursements of an enterprise during an accounting period.

Choice "b" is incorrect. The operating activities section of the statement of cash flows provides information about the differences between net income and associated cash receipts and disbursements. However, this is not the primary purpose of a statement of cash flows.

Choice "c" is incorrect. The statement of cash flows is an analysis of historical cash flows rather than a projection of an enterprise's ability to generate future cash flows.

Choice "d" is incorrect. The statement of cash flows is an analysis of historical cash flows rather than a projection of an enterprise's ability to meet cash operating needs.

【我要糾錯】責任編輯：藍色天空