Test Bank for Intermediate Accounting, Fourteenth Edition
d36.Classification of short-term investments.c37.Classification of inventory pledged as security.
b38.Identification of long-term investments.d39.Identification of valuation methods.b40.Identification of current liabilities.d41.Definition of working capital.b42.Identification of working capital items.d43.Identification of long-term liabilities.d44.Identification of long-term liabilities.d45.Classification of treasury stock.d46.Disclosures for common stock.d47.Classification of investment in affiliate.c48.Classification of owners' equity.d49.Classification of assets.d
50.Identification of contra account.d
51.Balance sheet supplementary disclosure.d52.Long-term liabilities' disclosure.b53.Balance sheet supplementary disclosure.c54.Disclosure of contractual situations.d55.Disclosure of accounting policies.d56.Contingency reported in financial statement notes.d57.Methods of disclosure.d58.Disclosure of significant accounting policies.d59.Disclosure of depreciation methods used.d60.Required notes to the financial statements.b61.Identification of generally accepted account titles.c62.Purpose of the statement of cash flows.c
63.Statement of cash flows answers.c64.Statement of cash flows reporting.b65.Statement of cash flows objective.d66.Reporting issuance of stock for machine.d67.Identify a financing activity.b68.Classification of cash receipts.b69.Identify a financing activity.c70.Cash flow from operating activities.a71.Identify an investing activity.d72.Preparing the statement of cash flows.b73.Cash debt coverage ratio.b74.Current cash debt coverage ratio.d75.Financial flexibility measure.c76.Calculation of free cash flow.b
77.Description of financial flexibility.b
78.Cash debt coverage ratio.
Note: these questions also appear in the Problem-Solving Survival Guide.
Note: these questions also appear in the Study Guide.
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