Which of the Following Is NOT a Cash Inflow from a Financing

question 38

Multiple Choice

Which of the following is NOT a cash inflow from a financing activity?

• A) proceeds from the issuance of stock
• B) interest received on loans made to outsider investors
• C) additional investments by the owners
• D) proceeds from a mortgage

---

Definitions:

Cash Dividends

Payments made by a corporation to its shareholder members out of its earnings. It represents a share of corporate profits.

Property, Plant, Equipment

Long-term tangible assets used in the operation of a business and not intended for resale.

Operating Activities

Operating activities relate to the primary business activities of a company, such as production, distribution, and marketing, which generate revenue and expenses reflected in the income statement.

Cost of Goods Sold

The direct costs attributable to the production of the goods sold by a company, including material, labor, and overhead costs.