Under the Direct Method of Preparing the Statement of Cash

question 120

Multiple Choice

Under the direct method of preparing the statement of cash flows,cash payments from operating activities do NOT include:

• A)payments to suppliers.
• B)payments to employees.
• C)payment of dividends.
• D)payment of interest.

---

Definitions:

Power Factor

A ratio indicating the efficiency with which an electrical system converts electrical power into useful work output, particularly in AC circuits.

RLC Parallel Circuit

An electrical circuit consisting of resistors (R), inductors (L), and capacitors (C) all connected in parallel, which can filter or resonate at certain frequencies.

Applied Voltage

Applied voltage is the electrical potential difference intentionally established across a component or circuit to induce current flow.

RLC Parallel Circuit

An electrical circuit consisting of a resistor (R), inductor (L), and capacitor (C) connected in parallel with each other.