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美國(guó)CPA模擬試題：現(xiàn)金流量表（五）
Which of the following should not be disclosed in an enterprise's statement of cash flows prepared using the indirect method?
a. Cash flow per share.
b. Dividends paid on preferred stock.
c. Income taxes paid.
d. Interest paid, net of amounts capitalized.
Explanation
Choice "a" is correct. Financial statements should not report an amount of cash flow per share. Neither cash flow nor any component of it is an alternative to net income as an indicator of an enterprise's performance, as reporting per share amounts might imply.
Choice "d" is incorrect. Interest paid, net of capitalized amounts, is disclosed under the indirect method.
Choice "c" is incorrect. Income taxes paid is disclosed under the indirect method.
Choice "b" is incorrect. Dividends paid on preferred stock is disclosed.
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