The Spreadsheet Approach to Preparing a Statement of Cash Flows

question 147

Multiple Choice

The spreadsheet approach to preparing a statement of cash flows includes all of the following except:

• A)a debit to intangible assets and a credit to cash flow from investing activities for the purchase of licensing rights.
• B)a decrease in cash flow from operating activities if prepayments exceed amounts expensed.
• C)an increase in cash flow from operating activities if more inventory is purchased than sold.
• D)a credit to contributed capital and a debit to cash flow from investing activities for proceeds of a stock issuance.

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Definitions:

Registry

A database in Windows that stores low-level settings for the operating system and for applications that choose to use the registry.

Domain Environment

A network environment under a common domain name offering centralized administration of network resources and security.

MAC Address Filtering

A security technique that allows network access only to devices with specific MAC (Media Access Control) addresses.

SSID Broadcasting

The process by which a wireless router or access point sends out its network name (SSID) to make it visible to devices.