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USCPA精選習題12：Financial
不積跬步，無以至千里；不積小流，無以成江海。既然選擇了美國注冊會計師，就要朝著它勇敢向前，每天進步一點點，基礎扎實一點點，備考也就會更容易一點點。正保會計網校為大家整理了習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
Mend Co. purchased a three-month U.S. Treasury bill. Mend's policy is to treat as cash equivalents all highly liquid investments with an original ma
a. As an outflow from investing activities.
b. As an outflow from financing activities.
c. As an outflow from operating activities.
d. Not reported.
【正確答案】D
【答案解析】
Choice "d" is correct. The U.S. Treasury bill is considered to be a cash equivalent item so purchasing the T-bill merely changes the form of cash held, it does not change the cash position of the entity. Thus, the purchase is not reported on the statement of cash flows.
Choice "c" is incorrect. Changes between cash and cash equivalent items do not affect the cash position of the entity and are not reported as an outflow from operating activities on the statement of cash flows.
Choice "a" is incorrect. Changes between cash and cash equivalent items do not affect the cash position of the entity and are not reported as an outflow from investing activities on the statement of cash flows. However, purchase of other forms of debt instruments is an investing activity.
Choice "b" is incorrect. Changes between cash and cash equivalent items do not affect the cash position of the entity and are not reported as an outflow from financing activities on the statement of cash flows.
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