In Calculating Cash Flows from Operating Activities Using the Indirect

question 4

Multiple Choice

In calculating cash flows from operating activities using the indirect method a gain on the sale of equipment is

• A) added to net income.
• B) deducted from net income.
• C) ignored because it does not affect cash.
• D) not reported on a statement of cash flows.

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Definitions:

Relationships Window

In database applications like Microsoft Access, the relationships window is a graphical interface that displays the database tables and the relationships (links) between them, allowing users to manage how data in different tables is connected.

Query Design View

A graphical interface in database software that helps users create or modify queries by dragging and dropping database objects.

Self Join

A SQL technique where a table is joined to itself to compare rows within the same table or to perform calculations based on its own columns.

Criteria

A standard or rule by which something can be judged or decided.