2. 职称英语
  3. Which of the following is not included in the statement of cash flows, or in a s

Which of the following is not included in the statement of cash flows, or in a s

游客2025-06-21  29
问题 Which of the following is not included in the statement of cash flows, or in a supplementary schedule accompanying the statement of cash flows?______.
选项 A、Disclosure of the amount of cash invested in money market funds during the accounting period.
B、A reconciliation of net income to net cash flows from operating activities.
C、Disclosure of investing or financing activities that did not involve cash.
D、The amount of cash and cash equivalents owned by the business at the end of the accounting period.
答案 A
解析 答案为A项。reconciliation“调节，调整”。net cash flows“现金净流量”，是指现金流入量和现金流出量的差额。现金流量表的补充资料中有三项内容：①将净利润调节为经营活动现金流量②不涉及现金收支的投资和筹资活动③现金及现金等价物净增加情况。本题中B项、C项、D项所涉及的恰好就是这三项内容，只有A项指出的“某会计期间投资于货币市场基金的现金”无法在现金流量表及其补充资料中找到，故选A项。
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