Cash Flow Statement

Question 1

Financing Section

Answer 1

ex: Purchasing trasury stock, Proceeds from issuance of long-term debt
1) primarily debt and equity financing
2) issuing equity instruments, bonds, mortgages, notes
3) payments of dividends or other distributions to owners
4) outlays to reacquire the enterprise’s instruments and amounts borrowed

Question 2

Operating section

Answer 2

1) Cash collected from customers
2) Interest and dividends received
3) Cash paid to employees and other suppliers of goods and services
4) Interest paid
5) Income taxes paid

Question 3

Investing section

Answer 3

ex: Proceeds from sales of available-for-sale securities,
1) transactions involving assets that are not held for resale (i.e., inventories).
2) cash receipts from collections or sales of loans made and other debt instruments purchased
3) sales of equity securities of other enterprises
4) sales of PP&E
5) cash payments for loans made by the enterprise and payments to acquire debt instruments of other entities