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USCPA 過去問論点 Cash Flow Statement

Cash Flow Statement ルールたち。

 

Non-Cash Activityとsignificant Financing Activity は、

Supplemental part of cash flow statementで、直接法、間接法に係らず、開示します。

また、Interest Paid (capitalized)や、Income tax paidも、補足情報です。

本体Bodyではこれについては触れない。

ちなみに、下の問題にある、ボーナスとして持ち株会社に商品を贈与した場合など、現金の動きは発生しないので、Noncash activityの例となる。

Deed Co. owns 2% of Beck Cosmetic Retailers. A property dividend by Beck consisted of merchandise with a fair value lower than the listed retail price. Deed in turn gave the merchandise to its employees as a holiday bonus. How should Deed report the receipt and distribution of the merchandise in its statement of cash flows?
  • As both an inflow and outflow for operating activities
  • As both an inflow and outflow for investing activities
  • As an inflow for investing activities and outflow for operating activities
  • As a noncash activity

 

直接法のCash Flowでは、Net-income と Net-Operating Activity (商品の売買など、会社のビジネスで生じた現金)のReconciliation勘定調整を、別の日程で行う