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Question 1
1 out of 1 points
The primary objective of the statement of cash flows is to show the profit or loss on operating, investing and
financing activities.
Selected Answer:
False
Answers: True
False
Question 2
1 out of 1 points
The direct method of preparing a statement of cash flows is the method that calculates cash flow from
operations by adjusting profit or loss for the effects of transactions of a non-cash nature.
Selected Answer:
False
Answers: True
False
Question 3
0 out of 1 points
A net cash outflow from investing activities indicates that a business:
Selected Answer:
Question 4
1 out of 1 points
Changes in the balance sheet items making up non-current liabilities and equity appear in the
_____________ section of the statement of cash flows.
Selected Answer:
Financing activities
Investing activities
Financing activities
Reconciliation
Question 5
1 out of 1 points
The format followed in the preparation of the statement of cash flows is:
Selected Answer:
Question 6
1 out of 1 points
Investing activities include
Selected Answer:
Question 7
1 out of 1 points
Buying a motor vehicle for cash is classed as which activity in the statement of cash
flows?
Selected Answer:
Investing
Answers: Operating
Investing
Financing
Non-cash
Question 8
1 out of 1 points
The primary purpose of the statement of cash flows is to
Selected
Answer:
provide information about the cash receipts and cash payments made during the
accounting period.
provide information about the profit or loss during the accounting period.
provide information about the cash receipts and cash payments made during the
accounting period.
Question 9
1 out of 1 points
Which of the following would NOT be classified as a cash flow from investing activities?
Selected Answer:
Question 10
1 out of 1 points
In which section of the statement of cash flows would the payment of a dividend by a company to its
shareholders be included?
Selected Answer:
financing activities
Answers: operating activities
investing activities
financing activities
Question 11
0 out of 1 points
Which of these is an early warning sign indicating problems with cash flows?
Selected Answer:
Question 12
1 out of 1 points
Cash received from the issue of shares will appear in which section of the cash flow
statement?
Selected Answer:
Question 13
1 out of 1 points
In the cash flow statement the total of net cash flows from operating activities, net cash flows from
investing activities and net cash flows from financing activities for the period, equals:
Selected Answer:
profit.
Question 14
1 out of 1 points
An example of a non-cash investing or financing transaction is:
Selected Answer:
repayment of a loan.
Question 15
1 out of 1 points
Which of the three main financial statements was chronologically the last to be required to be included
as part of the external financial reports?
Selected Answer:
Income statement
None, all three reports have always been required to be included in external
financial reports.
Question 16
1 out of 1 points
The cash flow statement must include a note reconciling:
Selected Answer:
Question 17
1 out of 1 points
Baltimore Company had a long-term debt of $1,000,000. To extinguish this debt the company issued
$1,000,000 of fully paid shares to the lender. This transaction would have the following impact on the
cash flow statement:
Selected Answer:
Question 18
1 out of 1 points
Which one is a cash transaction?
Selected Answer:
Question 19
1 out of 1 points
Depreciation of plant and equipment will appear in which section of the cash flow
statement?
Selected Answer:
Question 20
1 out of 1 points
In a healthy business cash flow from operations will normally be:
Selected Answer:
positive.
Answers: less than the
profit.
positive.
negative.
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