Which of the Following Would not Appear on a Statement

question 51

Multiple Choice

Which of the following would not appear on a statement of cash flows?

• A) cost of goods sold
• B) proceeds from issuance of common shares
• C) payments to a supplier
• D) cash sales

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Definitions:

Return on Investment

A performance measure used to evaluate the efficiency of an investment, calculated by dividing the profit from an investment by its cost.

Support Department Allocation Rate

A rate used to distribute the costs of support departments to producing or service departments based on their usage or consumption of support services.

Cost Drivers

Factors that cause variations in the cost of an activity or process, used in activity-based costing to allocate overhead costs more accurately.

Profit Center

A branch or division of a company that is directly responsible for generating a significant portion of the company's profits.