CFA Financial Statement Analysis_在线真题试卷与模拟练习_CFA Financial Statement Analysis

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Which of the following would be least likely to cause a change in investing cash flow?

Which of the following is most likely to appear in the operating section of a cash flow statement under the indirect method?

Golden Cumulus Corp., a commodities trading company, reported interest expense of ¥19 million and taxes of ¥6 million. Interest payable increased by ¥3 million, and taxes payable decreased by ¥4 million over the period. How much cash did the company pay for interest and taxes?

Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of 75 million. Total assets increased by 55 million, but inventory declined by 6 million. Total liabilities increased by 45 million, and accounts payable increased by 2 million. The cash paid by the company to its suppliers is most likely closest to:

Red Road Company, a consulting company, reported total revenues of 100 million, total expenses of 80 million, and net income of 20 million in the most recent year. If accounts receivable increased by 10 million, how much cash did the company receive from customers?

Sales of inventory would be classified as:

Net income for Monique, Inc. for the year ended December 31, 20X7 was ¥78,000. Its accounts receivable balance at December 31, 20X7 was ¥121,000, and this balance was ¥69,000 at December 31, 20X6. The accounts payable balance at December 31, 20X7 was ¥72,000 and was ¥43,000 at December 31, 20X6. Depreciation for 20X7 was ¥12,000, and there was an unrealized gain of ¥15,000 included in 20X7 income from the change in value of trading securities. Which of the following amounts represents Monique’s cash flow from operations for 20X7?

Under U.S. GAAP, taxes paid would be classified as:

Where are dividends paid to shareholders reported in the cash flow statement under U.S. GAAP and IFRS?

White Flag, a women’s clothing manufacturer, reported salaries expense of ¥20 million. The beginning balance of salaries payable was ¥3 million, and the ending balance of salaries payable was ¥1 million. How much cash did the company pay in salaries?

Continental Corporation reported sales revenue of ¥150,000 for the current year. If accounts receivable decreased ¥10,000 during the year and accounts payable increased ¥4,000 during the year, cash collected from customers were:

Martin, Inc. had the following transactions during 20X7: Purchased new fixed assets for ¥75,000. Converted ¥70,000 worth of preferred shares to common shares. Received cash dividends of ¥12,000. Paid cash dividends of ¥21,000. Repaid mortgage principal of ¥17,000. Assuming Martin follows U.S. GAAP, which of the following amounts represents Martin’s cash flows from investing and cash flows from financing in 20X7, respectively?

Issuing bonds would be classified as:

Assuming U.S. GAAP, use the following data to answer the question

Net income $45

Depreciation 75

Taxes paid 25

Interest paid 5

Dividends paid 10

Cash received from sale of company building 40

Issuance of preferred stock 35

Repurchase of common stock 30

Purchase of machinery 20

Issuance of bonds 50

Debt retired through issuance of common stock 45

Paid off long-term bank borrowings 15

Profit on sale of building 20

Cash flow from financing is:

Sale of land would be classified as:

Under U.S. GAAP, interest paid would be classified as: