对自学USCPA的考生来说，听辅导课是必不可少的，在网课老师的指导下，学员自己去精读钻研，才能加深对USCPA知识的理解，牢固掌握应考知识。体验免费课程>>
　　In preparing its cash flow statement for the year ended December 31, Reve Co. collected the following data:
　　Gain on sale of equipment　　 $ (6,000)
　　Proceeds from sale of equipment　　 10,000
　　Purchase of A.S., Inc. bonds (par value $200,000)　　 (180,000)
　　Amortization of bond discount 　　2,000
　　Dividends declared　　 (45,000)
　　Dividends paid　　 (38,000)
　　Proceeds from sale of Treasury stock (carrying amount $65,000) 　　75,000
　　In its December 31, statement of cash flows, what amount should Reve report as net cash used in investing activities?
　　a. $176,000
　　b. $194,000
　　c. $188,000
　　d. $170,000
　　Explanation
　　Choice "d" is correct. Investing activities include acquisitions and sales of long-term assets or investment assets. Cash used equals $170,000 ($180,000 paid less $10,000 received from the sale of the equipment).
　　高顿小编寄语：生命是以时间为单位的，浪费别人的时间等于谋财害命，浪费自己的时间，等于慢性自杀。