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2017年AICPA模考:FAR精选模拟试题练习!

来源:立信AICPA - 发布时间: 2018-04-11 - 【学会计到立信 相信品牌的力量!】 分享到

  认证说明:对于非美国本土的国际申请考生,在申请美国CPA考试前必须完成学历认证这一操作。在其过程中最关键的就是学历材料的准备。将申请表、美金汇票、密封成绩单学历寄给FACS(Foreign Academic Credentials Service)或其他申请州可以接受的教育评估机构。
 
 

 
  The primary purpose of a statement of cash flows is to provide relevant information about:
 
  a. An enterprise's ability to generate future positive net cash flows.
  b. The cash receipts and cash disbursements of an enterprise during a period.
  c. Differences between net income and associated cash receipts and disbursements.
  d. An enterprise's ability to meet cash operating needs.
 
  答案:B
 
  Explanation
 
  Choice "b" 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 "c" 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 "a" 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.
 
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