2015年新考纲CMA Part1书后试题（6~10）

6. CSO: 1A1b LOS: 1A1b

　　The financial statement that provides a summary of the firm’s operations for a period of time is thea. income statement.

　　b. statement of financial position.

　　c. statement of shareholders’ equity.

　　d. statement of retained earnings.

　　7. CSO: 1A1b LOS: 1A1e

　　Bertram Company had a balance of $100,000 in Retained Earnings at the beginning of the year and $125,000 at the end of the year. Net income for this time period was $40,000. Bertram’s Statement of Financial Position indicated that Dividends Payable had decreased by $5,000 throughout the year, despite the fact that both cash dividends and a stock dividend were declared. The amount of the stock dividend was $8,000. When preparing its Statement of Cash Flows for the year, Bertram should show Cash Paid for Dividends asa. $20,000.

　　b. $15,000.

　　c. $12,000.

　　d. $5,000.

　　8. CSO: 1A1b LOS: 1A1c

　　All of the following are elements of an income statement excepta. expenses.

　　b. shareholders’ equity.

　　c. gains and losses.

　　d. revenue.

　　9. CSO: 1A1d LOS: 1A1c

　　Dividends paid to company shareholders would be shown on the statement of cash flows asa. operating cash inflows.

　　b. operating cash outflows.

　　c. cash flows from investing activities.

　　d. cash flows from financing activities.

　　1.0. CSO: 1A1d LOS: 1A1c

　　All of the following are classifications on the Statement of Cash Flows excepta. operating activities.

　　b. equity activities.

　　c. investing activities.

　　d. financing activities.