Which of the Following Does Not Appear on the Statement

question 81

Multiple Choice

Which of the following does not appear on the statement of cash flows?

• A)earnings
• B)depreciation
• C)dividends paid
• D)inventory balance

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Definitions:

Fixed Overhead Volume Variance

The difference between the budgeted fixed overhead and the applied fixed overhead, which is attributed to the variance in the volume of production.

Standard Labor-Hours

A measurement used in accounting to represent the number of labor hours expected to produce one unit of output.

Manufacturing Overhead Applied

The allocation of manufacturing overhead to specific jobs or product units based upon the predetermined overhead rate.

Standard Machine-Hours

The estimated amount of machine time required to produce a single unit of production under normal operating conditions.