Common Items Found on a Cash Flow Statement Include All

question 65

Multiple Choice

Common items found on a cash flow statement include all of the following except for which of the following:

• A) Net income
• B) Change in working capital
• C) Principal repayments on outstanding debt
• D) Retained earnings
• E) The proceeds of asset sales

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Definitions:

Profit Center

A part of an organization that is directly responsible for generating its own revenue and profits.

Fixed Assets

Long-term tangible assets, such as buildings, machinery, and equipment, used in operating a business and not expected to be converted to cash in the current or next fiscal year.

Yearly Income

The total amount of income generated by a person or entity in one fiscal year.

Return On Investment

A measure used to evaluate the efficiency or profitability of an investment, calculated by dividing the net profit from an investment by the original capital cost.