在此2015年USCPA（美国注册会计师）考试正式到来之际，高顿网校小编整理“现金流量表”相关模拟试题如下，希望能够给您带来帮助！
　　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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