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Basic Question 13 of 22

Which of the following transactions is least likely to increase a company's reported cash from operations?

A. Securitizing accounts receivable
B. Delaying payments made to suppliers
C. Using short-term debt to reduce an existing account payable

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Craig Baugh

Craig Baugh

Learning Outcome Statements

describe presentation choices, including non-GAAP measures, that could be used to influence an analyst's opinion

describe accounting methods (choices and estimates) that could be used to manage earnings, cash flow, and balance sheet items

describe accounting warning signs and methods for detecting manipulation of information in financial reports

CFA® 2024 Level I Curriculum, Volume 3, Module 10.