在此2015年USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試正式到來(lái)之際，高頓網(wǎng)校小編整理“現(xiàn)金流量表”相關(guān)模擬試題如下，希望能夠給您帶來(lái)幫助！
　　In preparing its cash flow statement for the year ended December 31, Reve Co. collected the following data:
　　Gain on sale of equipment 　　$ (6,000)
　　Proceeds from sale of equipment 　　10,000
　　Purchase of A.S., Inc. bonds (par value $200,000) 　　(180,000)
　　Amortization of bond discount　　 2,000
　　Dividends declared　　 (45,000)
　　Dividends paid 　　(38,000)
　　Proceeds from sale of treasury stock (carrying amount $65,000)
　　In its December 31, statement of cash flows, what amount should Reve report as net cash provided by financing activities?
　　a. $30,000
　　b. $27,000
　　c. $37,000
　　d. $20,000
　　Explanation
　　Cash provided by financing activities:
　　Dividends paid 　　$ (38,000)
　　Proceeds from sale of treasury stock　　 75,000
　　Net cash provided by financing activities 　　$ 37,000
　　Choice "c" is correct. $37,000. Financing activities include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed. Dividends paid, not dividends declared, should be included as an outflow of cash from financing activities.
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