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　　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) 　　75,000
　　In its December 31, statement of cash flows, what amount should Reve report as net cash used in investing activities?
　　a. $176,000
　　b. $194,000
　　c. $188,000
　　d. $170,000
　　Explanation
　　Choice "d" is correct. Investing activities include acquisitions and sales of long-term assets or investment assets. Cash used equals $170,000 ($180,000 paid less $10,000 received from the sale of the equipment).
　　高頓小編寄語(yǔ)：生命是以時(shí)間為單位的，浪費(fèi)別人的時(shí)間等于謀財(cái)害命，浪費(fèi)自己的時(shí)間，等于慢性自殺。