题目内容（请给出正确答案）

[主观题]

Which one of the following is an example of an incremental cash flow？

A．The insurance on a company-owned building which will be utilized for a new project

B．The rent on some new machinery that is required for an upcoming project

C．The rent on a warehouse which is currently being utilize

D．The property taxes on the currently owned warehouse which has been sitting idle but is going to be utilized for a new project

E．The annual salary of the company president which is a contractual obligation

提问人：网友hejun_7777 发布时间：2022-01-07

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更多“Which one of the following is …”相关的问题

第1题

Which one of the following is an example of an incremental cash flow?

A．The insurance on a company-owned building which will be utilized for a new project

B．The rent on some new machinery that is required for an upcoming project

C．The rent on a warehouse which is currently being utilize

D．The property taxes on the currently owned warehouse which has been sitting idle but is going to be utilized for a new project

E．The annual salary of the company president which is a contractual obligation

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第2题

Which of the following is an example of a low-tech information system?

A．an inventory tracking system that stores millions of records and produces reports every 24 hours

B．a file of email addresses stored in an email program

C．a customer support system that keeps track of product issues

D．a decision support system that analyzes multiple variables

E．an enterprise data loss prevention system that monitors the flow of data over a network

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第3题

Which one of these would be paid from free cash flow?

A、Cash dividends

B、New equipment purchase

C、Repayment of principal on a long-term debt

D、Repurchase of outstanding shares of common stock

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第4题

以下哪项（）属于基本流（elementary flow）Which of the following is an elementary flow（）

A、铁矿石 Iron ore

B、钢板 Steel sheet

C、汽车 Car

D、废钢 Steel scrap

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第5题

Which one of the following statements is correct, with regard to the preparation of a statement of cash flows that complies with IAS7 Statements of Cash Flows?

A、A statement of cash flows prepared using the direct method produces the same figure for net cash from operating activities as a statement produced by the indirect method.

B、An increase in a bank overdraft during the accounting period is included within cash flows from financing activities.

C、A profit on the sale of equipment is included within cash flows from investing activities.

D、A surplus on the revaluation of property will appear within cash flows from investing activities.

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第6题

Increase in account receivable will increase the cash flow from operating activities.

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第7题

Which of the following is not a typical cash flow under investing activities?

A、cash inflow from receipt of loans

B、cash inflow from sale of property, plant, and equipment

C、cash outflow for payment of amounts borrowed

D、cash outflow for loans to other entities

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第8题

Which one of the following statements is not correct?

A、If a business makes a profit, it has positive cash flow.

B、If a business makes a loss, it has negative cash flow.

C、A business may make a profit but have negative cash flow.

D、A business that breaks even has cash inflows equal to cash used.

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第9题

Which of the following statements is/are correct? (1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used (2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows (4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows

A、1 and 3 only

B、3 and 4 only

C、2 and 4 only

D、3 only

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第10题

Which of the following is the cause that makes the profit not equal to cash flow?

A、Profit is calculated on accrual basis

B、Non-cash item is included in the calculation of profit

C、Cash balance is affected by some items that do not affect profit

D、Interest paid is not included in the calculation of cash

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