Which of the Following Would NOT Appear on a Statement

question 47

Multiple Choice

Which of the following would NOT appear on a statement of cash flows using the direct method?

• A)Payments to a supplier
• B)Proceeds from issuance of common stock
• C)Cost of goods sold
• D)Collections from customers

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Definitions:

Income From Operations

The profit generated from a business's core activities, excluding revenues and expenses from non-operational activities.

Invested Assets

Invested assets refer to the total of all investments held by an individual or institution, including stocks, bonds, real estate, and other financial assets.

Return On Investment

A measure used to evaluate the efficiency or profitability of an investment, calculated by dividing the net profit from the investment by its original cost.

Divisional Performance

Assessment of the financial and operational effectiveness of a distinct business unit within a larger corporation, often reviewed to make strategic improvements.