Which of the following is NOT a reason why cash flow may not equal net income（）
Amortization is added in when calculating net income
B. Changes in inventory will change cash flows but not income
Capital expenditures are not recorded on the income statement
Depreciation is deducted when calculating net income
查看答案
Which of the following adjustments to net income is NOT correct if you are trying to calculate cash flow from operating activities（）
Add increases in accounts payable
B. Add back depreciation
C. Add increases in accounts receivable
Deduct increases in inventory
Which of the following adjustments is NOT correct if you are trying to calculate cash flow from financing activities（）
Add dividends paid
B. Add any increase in long term borrowing
C. Add any increase in short-term borrowing
D. Add proceeds from the sale of stock
Which of the following statements regarding net income transferred to retained earnings is correct（）
A. Net income = net income transferred to retained earnings – dividends
B. Net income transferred to retain earnings = net income + dividends
C. Net income = net income transferred to retain earnings + dividends
D. Net income transferred to retain earnings – net income = dividends
Which of the following is NOT an operating expense（）
A. Interest expense
B. Depreciation and amortization
C. Selling, general and administrative expenses
D. Research and development
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