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USCPA精選習題28：Financial
想要放棄的時候記得跟自己說“只要再堅持一下，再堅持一下，勝利就是屬于你的”！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USCPA：Financial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。
How should a gain from the sale of used equipment for cash be reported in a statement of cash flows using the indirect method?
a. In operating activities as an addition to income.
b. In investment activities as a cash outflow.
c. In operating activities as a deduction from income.
d. In investment activities as a reduction of the cash inflow from the sale.
【正確答案】C
【答案解析】
Choice "c" is correct. In a statement of cash flows using the indirect method, gain from the sale of used equipment for cash should be reported in operating activities as a deduction from income.
Choice "d" is incorrect. In the investment activities section, cash inflow from the sale should be reported for the entire proceeds from the sale.
Choice "b" is incorrect. In the investment activities section, cash outflows should be reported for purchases of fixed assets, stocks/bonds of other entities.
Choice "a" is incorrect. In the operating activities section, "loss" from the sale of used equipment should be reported as an addition to income.
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