CFA Practice Question

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CFA Practice Question

Which of the following is found in the statement of cash flows?

I. Operating income
II. Auditor's opinion
III. Summary of significant accounting policies
IV. Cash dividends
Correct Answer: IV only

User Contributed Comments 7

User Comment
MaiHuong I think operating income also appear in cash flow
nagri No, be careful, it is the net income you have to take in the cashflow as the first step in indirect method -- for CFO
coolnan thanks-nagri
AndyBear I thought the payment of cash dividends was a financing activity.
IvanTG Yes, it belongs to the CFF section of the statement of cash flows.
ascruggs92 They got me. Operating Income isn't on the CF statement, Cash Flow From Operations is
forry9er Don't confuse Operating Income with NET Income; which is line item #1 for CFO.
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