An analyst gathered the following information from a company’s 2018 fi

1.【V2-511-3】An analyst gathered the information in Exhibit 1 from a company’s2018 financial statements: In 2018, thecompany declared and paid cash dividends of USD10 million and recordeddepreciation expense in the amount of USD25 million. The company considersdividends paid a financing activity. The company’s 2018 cash flow from operations(in USD millions) was closest to: 选项： A:25 B:45 C:75

In 2018, the company paid cash dividends of $40 million and recorded $55 million in depreciation expense. The company considers dividends paid a financing activity. Given this information, the company’s 2018 cash flow from operations (in $ millions) was closest to:

选项： A:

$50

B:

$105

C:

$385

">2.An analyst gathered the following information from a company’s 2018 financial statements (in $ millions):

In 2018, the company paid cash dividends of $40 million and recorded $55 million in depreciation expense. The company considers dividends paid a financing activity. Given this information, the company’s 2018 cash flow from operations (in $ millions) was closest to:

选项： A:

$50

B:

$105

C:

$385

3.In 2018, a company using US GAAP made cash payments of $6 million for salaries, $2 million for interest expense, and $4 million for income taxes. Additional information for the company is provided in the table:2017 2018 Revenue 42 37 Cost of goods sold 18 16 Inventory 36 40 Accounts receivable 22 19 Accounts payable 14 12 Based only on the information given, the company’s operating cash flow for 2018 is closest to: 选项： A:A $6 million. B:B $10 million. C:C $14 million.

4.When preparing the statement of cash flows, companies are required to report separately as operating cash flows all of the following except A. Cash collected from customers. B. Interest paid on the company's bonds. C. Interest received on investments in bonds. D. Cash dividends paid on the company's stock.

5.In preparing a company's statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from investing activities? 选项： A:Proceeds of sale of premises; B:Dividends received; C: issue of shares at market value; D:Dividend paid

6.In preparing a company's statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from investing activities? 选项： A:Proceeds of sale of premises; B:Dividends received; C: issue of shares at market value; D:Dividend paid

7.when the company declared final cash dividends, the journal entry should be ( )选项： A:Dr Final dividends declared Cr Cash; B:Dr Retained earning Cr Dividends payable; C:Dr Final dividends declared Cr Dividends payable; D:no entry

8.Building an Income Statement Ragsdale, Inc., has sales of $527,000, costs of $280,000, depreciation expense of $38,000, interest expense of $15,000, and a tax rate of 35 percent. The company paid out $48,000 in cash dividends. Prepare an income statement for this company.