西方财务会计课后答案(第15章)

CHAPTER14TheStatementofCashFlowsASSIGNMENTCLASSIFICATIONTABLEBriefABStudyObjectivesQuestionsExercisesExercisesProblemsProblems*1.Indicatetheusefulnessofthestatementofcashflows.1,2,3,16*2.Distinguishamong4,5,6,7,3,5,101,6,9operating,investing,andfinancingactivities.10,17*3.Prepareastatement8,9,11,1,2,4,92,3,4,51A,4A,5A,1B,4B,5B,ofcashflowsusingtheindirectmethod.12,13,14,157A,9A7B,9B*4.Prepareastatement9,18,19,6,7,8,97,8,9,102A,3A,6A,2B,3B,6B,ofcashflowsusingthe20,218A8Bdirectmethod.*5.Analyzethestatement22115,115A,6A,9A5B,6B,9Bofcashflows.*6.Explaintheguidelines23121210A10Bandproceduralstepsinusingaworksheettopreparethestatementofcashflowsusingtheindirectmethod.*Note:AllasteriskedQuestions,Exercises,andProblemsrelatetomaterialcontainedintheappendix*tothechapter.14-1ASSIGNMENTCHARACTERISTICSTABLEProblemDifficultyTimeNumber1A2A3A4A5ADescriptionPreparetheoperatingactivitiessection—indirectmethod.Preparetheoperatingactivitiessection—directmethod.Preparetheoperatingactivitiessection—directmethod.Preparetheoperatingactivitiessection—indirectmethod.Prepareastatementofcashflows—indirectmethod,andLevelSimpleSimpleSimpleSimpleModerateAllotted(min.)20302030203020303545performanalysis.6APrepareastatementofcashflows—directmethod,andModerate3545performanalysis.7A8A9APrepareastatementofcashflows—indirectmethod.Prepareastatementofcashflows—directmethod.Prepareastatementofcashflows—indirectmethod,andModerateModerateModerate405040504555performanalysis.*10A*1B2B3B4B5BPrepareaworksheet.Preparetheoperatingactivitiessection—indirectmethod.Preparetheoperatingactivitiessection—directmethod.Preparetheoperatingactivitiessection—directmethod.Preparetheoperatingactivitiessection—indirectmethod.Prepareastatementofcashflows—indirectmethod,andModerateSimpleSimpleSimpleSimpleModerate405020302030203020303545performanalysis.6BPrepareastatementofcashflows—directmethod,andModerate3545performanalysis.7B8B9BPrepareastatementofcashflows—indirectmethod.Prepareastatementofcashflows—directmethod.Prepareastatementofcashflows—indirectmethod,andModerateModerateModerate405040504555performanalysis.*10B*Prepareaworksheet.Moderate405014-2CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeComprehensionQ14-1Q14-2Q14-5Q14-7Q14-4Q14-6Q14-10Q14-17Q14-8Q14-9Q14-11Q14-12Q14-13Q14-15Q14-9Q14-18Q14-21BE14-1BE14-2BE14-4E14-2E14-3E14-4E14-5P14-1AP14-4AP14-5AP14-7AP14-9AP14-1BBE14-9P14-4BP14-5BP14-7BP14-9BBE14-5BE14-3BE14-10E14-1E14-9E14-6Q14-3Q14-16ApplicationAnalysisSynthesisEvaluationStudyObjective1.Indicatetheusefulnessofthestatementofcashflows.2.Distinguishamongoperating,investing,andfinancingactivities.Q14-143.Prepareastatementofcashflowsusingtheindirectmethod.4.Prepareastatementofcashflowsusingthedirectmethod.Q14-19Q14-20BE14-6BE14-7BE14-8E14-7E14-8E14-9E14-10P14-2AP14-3AP14-6AP14-8AQ14-23BE14-12E14-12P14-10AP14-10BP14-2BBE14-9P14-3BP14-6BP14-8B5.Analyzethestatementofcashflows.Q14-22BE14-11E14-5E14-11P14-5AP14-6AP14-9AP14-5BP14-6BP14-9B*6.Explaintheguidelinesandpro-ceduralstepsinusingaworksheettopreparethestatementofcashflowsusingtheindirectmethod.BroadeningYourPerspectiveExploringtheWebComparativeAnalysisResearchCaseInterpretingFinancialStatementsGroupDecisionCaseCommunicationCookieChronicleFinancialReportingAGlobalFocusGroupDecisionEthicsCaseComp.AnalysisBLOOM'STAXONOMYTABLE14-3ANSWERSTOQUESTIONS1.2.3.4.5.6.7.8.Thestatementofcashflowsreportsthecashreceipts,cashpayments,andnetchangeincashresultingfromtheoperating,investing,andfinancingactivitiesduringaperiodinafor-matthatreconcilesthebeginningandendingcashbalances.Disagree.Thestatementofcashflowsisrequired.Itisthefourthbasicfinancialstatement.Thestatementofcashflowsisusefulbecauseitprovidesinformationtotheinvestors,creditors,andotherusersabout:(1)theentity’sabilitytogeneratefuturecashflows,(2)theentity’sabilitytopaydividendsandmeetobligations,(3)thereasonsforthedifferencebe-tweennetincomeandnetcashprovided(used)byoperatingactivities,and(4)thecashinvestingandfinancingtransactionsduringtheperiod.Thethreetypesofactivitiesare:Operatingactivitiesincludethecasheffectsoftransactionsthatcreaterevenuesandex-pensesandthusenterintothedeterminationofnetincome.Investingactivitiesinclude:(a)acquiringanddisposingofinvestmentsandproperty,plant,andequipmentand(b)lendingmoneyandcollectingloans.Financingactivitiesinclude:(a)obtainingcashfromissuingdebtandrepayingamountsborrowedand(b)obtainingcashfromstockholdersandprovidingthemwithareturnontheirinvestment.Examplesofsources(inflows)ofcashinastatementofcashflowsincludecashfromopera-tions;issuanceofdebt;issuanceofcapitalstock;saleofinvestments;andthesaleofprop-erty,plant,andequipment.Examplesofuses(outflows)ofcashincludepaymentofcashdividends;redemptionofdebt;purchaseofinvestments;redemptionofcapitalstock;andthepurchaseofproperty,plant,andequipment;andpaymentstosuppliersandemployees.Thestatementofcashflowspresentsinvestingandfinancingactivitiessothatevennoncashtransactionsofaninvestingandfinancingnaturearedisclose