Question : 71. U.S. GAAP requires that the statement of cash flows disclose : 1230584

71. U.S. GAAP requires that the statement of cash flows disclose the amount of cash flows arising fromfinancing activities including 
A. short-term and long-term borrowing and repaying short-term or long-term borrowing
B. issuing of common or preferred stock and reacquiring shares of outstanding common or preferred stock
C. payment of dividends to stockholders
D. all of the above
E. none of the above

72. On the statement of cash flows, payment of dividends is treated as a/an 
A. investing activity
B. financing activity
C. outflow of cash from operations
D. expenditure not requiring the use of cash
E. none of the above

73. On the statement of cash flows, cash purchase of land is treated as a/an 
A. investing activity
B. financing activity
C. outflow of cash from operations
D. expenditure not requiring the use of cash
E. none of the above

74. On the statement of cash flows, cash sale of property, plant and equipment used for the last 5 years in the company’s operations is treated as a/an 
A. investing activity
B. financing activity
C. operating activity
D. exchange transaction
E. funds flow activity

75. On the statement of cash flows, the issuance of capital stock for cash to be used for future expansion of a production facility is treated as a/an 
A. investing activity
B. financing activity
C. operating activity
D. exchange transaction
E. funds flow activity

76. On the statement of cash flows, the issuance of capital stock for cash to be used for future expansion of a production facility is treated as a/an 
A. investing activity
B. financing activity
C. operating activity
D. exchange transaction
E. funds flow activity

77. The primary difference between a cash flow statement prepared using the indirect method and one prepared using the direct method is. 
A. the financing section is different
B. the investing section is different
C. the operating section is different
D. all three sections of the cash flow statement are different
E. the investing and financing sections are different

78. U.S. GAAP classifies all of the following as investing activities on the statement of cash flows except for 
A. cash inflows from selling manufacturing equipment
B. cash outflows from purchasing bonds (intended to be held to maturity) of other entities
C. cash outflows to lender for interest
D. cash inflows from selling a (long-term) portfolio of equity securities of other entities
E. cash ouflows from buying manufacturing equipment

79. U.S. GAAP classifies all of the following as operating activitieson the statement of cash flows except 
A. cash outflows to pay sales employees
B. cash inflows from the property rental
C. cash outflows to shareholders for dividends
D. cash outflows to purchase merchandise for resale
E. cash inflows from sales to customers

80. U.S. GAAP classifies all of the following as financing activities on the statement of cash flows except 
A. cash inflows from issuance of bonds
B. cash inflows from selling capital stock of the entity
C. cash outflows to lender for interest
D. cash outflows to repurchase capital stock of the entity
E. cash outflows to repurchase bonds of the entity