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18 若甲公司以間接法編製現金流量表,請問甲公司應如何處理適用權益法之股權投資產生之投資收益?(A)不必列示 (B)作為投資活動之現金流入(C)作為融資活動之現金流入 (D)作為本期淨利之減項
問題詳情
18 若甲公司以間接法編製現金流量表,請問甲公司應如何處理適用權益法之股權投資產生之投資收益?
(A)不必列示
(B)作為投資活動之現金流入
(C)作為融資活動之現金流入
(D)作為本期淨利之減項
參考答案
答案:D
難度:適中0.587302
統計:A(10),B(25),C(6),D(74),E(0)
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【題組】16 (A)There (B) They're (C) Their (D) There're
20 甲公司 X1 年度部分綜合損益表如下: 甲公司 X1 年度利息費用為$200,000,且甲公司之稅率為 17%,則甲公司 X1 年度之利息保障倍數為:(A)5.81 倍 (B)6.56 倍 (C
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【題組】17(A)quality(B) total (C) weight(D)number
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