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USCPA精選習(xí)題20：Financial
世上的事，只要肯用心去學(xué)，沒(méi)有一件是太晚的。你只要記住你的今天比昨天進(jìn)步了一點(diǎn)，那么你離你的夢(mèng)想也就更近了一步。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA：Financial習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment:
a. With no addition or subtraction.
b. Plus both the gain and the amount of tax attributable to the gain.
c. Plus the gain.
d. Plus the gain and less the amount of tax attributable to the gain.
【正確答案】C
【答案解析】
Explanation
Choice "c" is correct. In a statement of cash flows, if used equipment is sold at a gain, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment plus the gain.
Choices "d" and "b" are incorrect. The amount of tax attributable to the gain remains as part of operating activities.
Choice "a" is incorrect. Gain must be added to the carrying amount to equal "cash proceeds from sale of equipment."
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