当前位置： 找题吧 >  CFA特许金融分析师 CFA考试LevelⅠ
[单选题]

An analyst wants to compare the cash flows of two U.S. companies, one that reports cash flow using the direct method and one that reports it using the indirect method. The analyst is most likely to:

A.Convert the indirect statement to the direct method to compare the firms' cash expenditures.

B.Adjust the reported CFO of the firm that reports under the direct method for depreciation and amortization expense.

C.Increase CFI for any dividends reported as investing cash flows by the firm reporting cash flow by the direct method.

参考答案与解析：

相关试题

Under U.S. GAAP, which of the following statements about classifying cash flows is most accurate?

[单选题]Under U.S. GAAP, which of the following statements about classifying cash f

  • 查看答案

    • Which of the following is least likely a change in cash flow from operations under U.S. GAAP?

    [单选题]Which of the following is least likely a change in cash flow from operation

  • 查看答案

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

    [单选题]Where are dividends paid to shareholders reported in the cash flow statemen

  • 查看答案

    • A private agreement between two parties to exchange a series of future cash flows, with at least one

    [单选题]A private agreement between two parties to exchange a series of future cash

  • 查看答案

    • Under U.S. GAAP, interest paid is most likely included in which of the following cash flow activitie

    [单选题]Under U.S. GAAP, interest paid is most likely included in which of the foll

  • 查看答案

    • An analyst is assessing a company's quality of earnings by looking at the cash flow earnings in

    [单选题]An analyst is assessing a company's quality of earnings by looking at the c

  • 查看答案

    • An analyst who is projecting a company's net income and cash flows is least likely to assume a

    [单选题]An analyst who is projecting a company's net income and cash flows is least

  • 查看答案

    • An analyst is comparing two firms, one that reports under IFRS and one that reports under FASB stand

    [单选题]An analyst is comparing two firms, one that reports under IFRS and one that

  • 查看答案

    • Two mutually exclusive projects have the following cash flows (€) and internal rates of return (IRR)

    [单选题]Two mutually exclusive projects have the following cash flows (€) and inter

  • 查看答案

    • The ratio of operating cash flow to net income (the cash flow earnings index) is least likely be an

    [单选题]The ratio of operating cash flow to net income (the cash flow earnings inde

  • 查看答案

    • An analyst wants to compare the cash flows of two U.S. companies, one that reports cash flow using t