USCPA 過去問 Cash-flow Accrued Interest Payable vs. Depreciation expense
間違えた問題!
Depreciation Expense は、Operating Expense のプラスになるはずです。
下の問題で聞かれてるのは、Subtracted from- だったね。
Increase in accrued interest payable についても?かな。
Payableが増えてる=払わなくていいものが増えてる=Cashではプラス
と考えると、Subtracted from Operating activityではNoになるのかな。
In a statement of cash flows (indirect method), which of the following are subtracted from net income to determine net cash flow from operating activities?
Increase in accrued interest payable | Depreciation expense | |
---|---|---|
a. | Yes | Yes |
b. | Yes | No |
c. | No | Yes |
d. | No | No |
後で解説を聞いてみよう