When Preparing Consolidated Financial Statements,which of the Following Is a Subtraction

question 48

Multiple Choice

When preparing consolidated financial statements,which of the following is a subtraction in the calculation of cash flows from operating activities under the indirect method?

• A)The change in the balance sheet of the common stock account
• B)Noncontrolling interest dividends paid
• C)Noncontrolling interest share
• D)Undistributed income of equity investees

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Definitions:

Unconditioned Stimulus

A stimulus that naturally triggers a response without the need for prior learning.

Unconditioned Response

An automatic, natural reaction to a stimulus that occurs without any prior learning or conditioning.

Extinction

In psychology, the gradual weakening and disappearance of a conditioned response behavior.

Paired

Describes objects or concepts that are linked or associated with each other in some relationship or function.