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