2016-08-02から1日間の記事一覧

USCPA ?過去問 Cash Flow Financing Activity

During the current year, Xan Inc. had the following activities related to its financial operations: Payment for the early retirement of long-term bonds payable (carrying amount $370,000) $375,000 Distribution of cash dividend declared in p…

USCPA 過去問  Cash inflow/outflow 子会社投資

これは知らないと難しい問題です。 通常、Note Receivableの回収などは、資金調達ですから、Financing Activityに該当します。 Which of the following would be reported as an investing activity in a company's statement of cash flows? Collection of …