Which of the Following Is Not a Cash Inflow from Investing

question 141

Multiple Choice

Which of the following is not a cash inflow from investing activities?

• A)sale of fixed assets
• B)collection of notes receivable
• C)purchase of treasury stock
• D)purchase of hold-for-maturity bonds

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Definitions:

Labor Efficiency Variance

The difference between the actual hours worked and the expected hours worked, valued at the standard labor rate.

Labor Rate Variance

The variance between the real labor cost and the anticipated (or norm) cost, calculated based on the working hours.

Materials Quantity Variance

A calculation of the difference between actual material usage and expected usage in production, multiplied by the standard cost for each unit.

Materials Price Variance

The difference between the actual cost of materials and the expected cost based on standard prices.