Which of the Following Would Not Appear on a Cash

question 140

Multiple Choice

Which of the following would not appear on a cash budget for a manufacturer?

• A) Depreciation Expense
• B) Cash payments for direct materials purchases
• C) Salaries paid
• D) Utilities paid

---

Definitions:

Fixed Expenses

Costs that remain constant regardless of the level of production or sales activities, such as rent or salaries.

Net Operating Income

is the profit a company generates from its operations, excluding taxes and interest, focusing on the core business activities.

Obsolete Desk Calculators

Outdated calculating tools that have been replaced by more modern devices but might still be found in storage or used in niche scenarios.

Financial Advantage

Refers to the benefit gained in financial terms, which could come from various sources such as lower costs, higher returns, or other financial gains.