高顿题库——全球财经*9题库（精题真题、全真模考系统、名师答疑）>>>点击进入“每日一练——免费在线测试”
　　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！
　　The primary purpose of a statement of cash flows is to provide relevant information about:
　　a. The cash receipts and cash disbursements of an enterprise during a period.
　　b. Differences between net income and associated cash receipts and disbursements.
　　c. An enterprise's ability to generate future positive net cash flows.
　　d. An enterprise's ability to meet cash operating needs.
　　Explanation
　　Choice "a" is correct. The primary purpose of a statement of cash flows is to provide relevant information about the cash receipts and cash disbursements of an enterprise during an accounting period.
　　Choice "b" is incorrect. The operating activities section of the statement of cash flows provides information about the differences between net income and associated cash receipts and disbursements. However, this is not the primary purpose of a statement of cash flows.
　　Choice "c" is incorrect. The statement of cash flows is an analysis of historical cash flows rather than a projection of an enterprise's ability to generate future cash flows.
　　Choice "d" is incorrect. The statement of cash flows is an analysis of historical cash flows rather than a projection of an enterprise's ability to meet cash operating needs.
 
　　小编语录：记得要内心强大，做一个如石头一般坚硬的人。