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"Financial Report":Cash income from sales
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Questions 1:
A firm reports sales of €50,000 for the year ended 31 December 2012. Its accounts receivable balances were €6,000 at 1 January 2012 and €7,500 at 31 December 2012. The company’s cash collections from sales for 2012 is closest to:
A 、€48,500.
B、 €51,500.
C、 €42,500.
Questions 2:
Which of the following best describes a component of the income statement?
A、 Amounts that a company owes its vendors for purchases of goods and services
B、 Outflows or depletions of assets in the course of a business's activities
C、 Obligations from past events that are expected to result in an outflow of economic benefits
View answer resolution
【Answer to question 1】A
【analysis】
A is correct. Cash collections from sales equals beginning receivables plus sales less ending receivables: €6,000 + €50,000 – €7,500 = €48,500
B is incorrect. It is sales plus the change in receivables: €50,000 + (€7,500 – €6,000) = €51,500.
C is incorrect. It is sales less the end receivables: €50,000 – €7,500 = €42,000.
【Answer to question 2】B
【analysis】
B is correct. Expenses are a component of the income statement and are defined as outflows, asset depletions, and liabilities incurred in the course of a business’s activities.
A is incorrect. Accounts payable is a liability, a component of the balance sheet, and is defined as amounts that a company owes its vendors for purchases of goods and services.
C is incorrect. Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.
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