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USCPA精選習題16：Financial
世上的事，只要肯用心去學，沒有一件是太晚的。你只要記住你的今天比昨天進步了一點，那么你離你的夢想也就更近了一步。正保會計網(wǎng)校為大家整理了USCPA：Financial習題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
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.
【正確答案】B
【答案解析】
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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