【单选题】Declaring and paying cash dividends
【简答题】存有会计信息的磁性介质及其他介质应视同会计资料或档案进行永久保存。( )
【判断题】Dividends payable in assets of the corporation other than cash are called property dividends or dividends in kind.
【判断题】A decrease in cash dividends payable means that dividends declared were less than dividends paid.
【单选题】when the company declared final cash dividends, the journal entry should be ( )
A.
Dr Final dividends declared Cr Cash
B.
Dr Retained earning Cr Dividends payable
C.
Dr Final dividends declared Cr Dividends payable
【单选题】A decrease in cash dividends payable means that dividends declared were less than dividends paid.
【单选题】Cash dividends
A.
are distributions of cash to trade creditors.
B.
are expenses like rent and depreciation.
C.
should not be deducted from revenues because they are not directly linked to the generation of revenues or the costs of operating activities.
D.
must be paid annually, regardless of the amount of cash in the bank.
E.
cannot be paid if a net loss is incurred.
【单选题】Where do dividends paid to the noncontrolling interest of a subsidiary appear on a consolidated statement of cash flows?
A.
Cash flows from operating activities.
B.
Cash flows from investing activities.
C.
Cash flows from financing activities.
D.
Supplemental schedule of noncash investing and financing activities.
E.
They do not appear in the consolidated statement of cash flows.